中小企業母公司對海外子公司管理制度之研究-以工業連接器產品業者為例

在過去二、三十年中，台灣的產業不斷地轉型，許多的台灣企業紛紛進入中國市場或是將生產基地轉移到中國地區，嘗試跨國經營；同時間許多歐、美、日的企業也於同時期，紛紛在中國各地成立子公司，並不斷的加碼中國市場，因而許多台灣中小企業在中國這個共同市場中，不斷的與來自各國的跨國企業或競爭或合作，因而有了更進一步對跨國經營更貼近的觀察與學習。許多台灣中小企業在穩定地獲利與發展下，近年來開始思考如何走出台灣與中國這個大舒適圈，開始發展成為多國企業並運用企業自身的有限資源，在不同語系的地區與國家，一個接一個的設立業務據點與分公司，試圖在全球化的國際市場中，對客戶做更在地、更有效率的即時服務。本研究以工業連接器產品業者為研究對象，探討母公司控管子公司的作法。研究發現「子公司任務」、「子公司所處階段」與「母公司資源」為影響母公司設定及調整控管作法的三個主要因素。三個因素中，以子公司主要任務為控管方式的重要設定依據，管控做法以確保達成任務所需來優先設定，以確保整體的集團策略執行。子公司所處階段為第二項因素，反映出子公司所具備的能力下所對應的控管做法，大致隨著子公司越來越穩定成熟，母公司的管控方式越來越全面，由於集團的獲利主要來自於成熟子公司的正常營運，把管控力度加大才能確保集團獲利。第三項因素為母公司資源，中小企業在母公司資源有限的情況下，重要資源只能放在如基礎管理系統建置、製造核心能力提升等重點，才能確保資源投放效益的最大化。本研究亦發現管理資訊軟體系統的建置可以強化母公司對子公司的管理制度，並有助於解決在非華文區進行母公司的企業文化輸入，以及對組織極簡的海外分公司或業務銷售辦公室，做跨時差、跨語言且即時的支援與控制等。

關鍵字

子公司控管

並列摘要

In the past two to three decades, Taiwan’s industries have been undergoing continuous transformation. Many Taiwanese companies have entered the Chinese market or shifted their production locations to China in order to attempt to become multinational operations. During the same period of time many European, American, and Japanese companies have also set up subsidiaries in China, and continuously invest in the market. As a result, many Taiwanese SMEs are able to observe and learn to compete or cooperate with multinational companies in China. With steady profits and development in recent years, many Taiwanese SMEs have begun to step out comfort zones from Taiwan and China and started international operations. They have set up business bases and branches one after another to serve customers in foreign markets. The study is based on businesses of industrial connectors and examines the management of subsidiaries from the perspective of the headquarters. This study finds that "subsidiary’s mission", "status of the subsidiary" and "headquarter resources" are the three major factors influencing the management of foreign subsidiaries. Among the three factors, the first factor is the major tasks of the subsidiary which affect the strategic decision making of the headquarter. The second factor is the status of the subsidiary, which reflects the management capabilities of the subsidiary. Generally speaking, with the growing and maturing of a subsidiary the management by the headquarters become comprehensive. The profits for the headquarters are mainly resulted in matured operations from subsidiaries. The profit that headquarters need to be assured and that is why a strong management is necessary. The third factor is the resources of the headquarters. With limited resources, SMEs can only invest the important resources to establish basic managing systems and to maximize the efficiency of resource committed. Furthermore, this study finds that IT system are useful to increase the effectiveness of managing subsidiaries and help resolving the language differences between the headquarters add subsidiaries. The same concept also applies to overseas branches or businesses with limited capabilities for in-time support and overcoming jet lags and language differences.