Effective Management Control Systems

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中国海尔集团推行独特而先进的 OEC 和市场链管理控制机制赢得市场竞争优势 美国南加州大学李文索会计学院 林文雄教授

中文摘要 在过去 20 年中,中国海尔集团从一个濒临破产的冰箱制造工厂转变成了一个 拥有多化产品的国际企业集团,并被列入《世界最具影响力的 100 个品牌》。海尔 拥有包括白色家电、黑色家电、米色家电在内的 96 大种类、15100 多个规格的产 品群,并出口产品到全球 160 多个国家和地区。同时,海尔现有工业园区 10 个、 海外工厂及制造基地 30 个、海外设计中心 8 个、营销网点 58800 个。据 2004 年市 场统计显示,海尔小冰箱、酒柜在美国市场已占据了第一的市场份额。在 2004 年 11 月的英国《金融时报》和普华永道联合评选的“全球最受尊敬的企业"中,海 尔蝉联中国最受欢迎企业第一名。 本论文叙述了海尔集团发展战略创新的三个阶段:名牌战略、多元化战略和国 际化战略,并指出海尔企业文化、制造技术、组织结构、管理控制机制、信息技术 和薪酬体制是如何配合其战略发展的三个阶段而相应改变的。 本文还对海尔 OEC 和市场链流程再造的管理控制机制进行了详细的阐述。最后作者指出海尔的五个改 进方向及海尔可向美国通用电气集团借鉴的五种管理方法。

Effective Management Control Systems Help China Haier Group Achieve Competitive Advantage Professor Thomas W. Lin, University of Southern California
(Rough Draft; May 2005)

ABSTRACT During the
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1984 – Dec. 1991(7 years)
*Only Refrigerators *Set up quality assurance system

From: Domestic market

To: Globalization
From: Single product line

To: Horizontal expansion or diversification
From: The priority is volume

To: Get brand recognition first

From 1991 to 1998, the second stage featured an expansion or diversification strategy within China. Since the firm bases itself on quality instead of quantity, it decided that if someone bought a Haier Group refrigerator, then maybe they would look to buy something else from the firm. The business was developed primarily through mergers and acquisitions to cover all kinds of household electrical appliances and electronic consumer goods instead of just one product. At this time it also focused on building great distribution channels all over China and improving product development speed and quality as well technologies. Since December 1998, the third stage has focused on globalization strategy. It exported its products to Germany first, then to other European countries, the U.S., Southeast Asian countries, Middle East countries, and India. In 2000, the firm opened a $35 million refrigerator factory in Camden, South Carolina, started selling products through Wal-Mart and many other national and regional chains. On March 4, 2002, the firm unveiled its American headquarters in the landmark neo-classical building, the former offices of the Greenwich Savings Bank, on
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