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Home > Business and Economics > Business and Management > Ownership and organization of enterprises > Multinationals > Management Control of Multinational Enterprises in China: A Contracting and Management Accounting Perspective
Management Control of Multinational Enterprises in China: A Contracting and Management Accounting Perspective

Management Control of Multinational Enterprises in China: A Contracting and Management Accounting Perspective


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About the Book

This book aims at developing an understanding of the various contracting and control issues faced by the multinational enterprise. Emphasis is placed on the theoretical determinants of external contracting and the management control of multinational operations. These issues are illustrated with examples and 18 case studies of actual multinational and regional firm operations in China. In particular you will be able to: appreciate various theoretical determinants of international business contracting strategies and the organisational structures that complement those strategies; appreciate the cost/benefit trade-offs that are associated with the various contracting arrangements of foreign direct investment in China; and appreciate the significance of various managerial accounting and control techniques that can support the various forms of contracting that are used by foreign multinationals in China.

Table of Contents:
Foreword Preface Acknowledgements About the Author Abbreviations 1. The International Business Environment and Information Needs Case Study 1: A Ltd - Guanxi and Agency Problems in China Case Study 2: SK Group - Selecting Capital Investment in China versus South Korea Case Study 3: Hotel Kunming Ltd - An Evaluation of a Hotel Investment in China 2. International Expansion and External Contracting Case Study 4: Adams Corporation - Best Mode of Entry for Further Expansion into China Case Study 5: Ace Style - Best Mode of Entry for Expanding Its Production in China Case Study 6: XYZ (HK) Ltd - Using a Distributorship versus Retail Outlet Ownership as a Mode of Entry into China Case Study 7: MHK Ltd - Using a Distributorship versus Branch Office as a Mode of Entry into China 3. Management Control of Wholly Owned Subsidiaries Case Study 8: ABC Ltd - Managing a Service Department in China Case Study 9: Sanyung Ltd - Can Activity-based Costing Improve Sanyung's Management Decision Making? Case Study 10: TSL Jewellery Ltd - Activity-based Costing Case Study 11: Healthcare Ltd - Multiple Performance Measures Case Study 12: Yunhong Group - Delegation and Performance Measurement 4. Management Control of International Joint ventures Case Study 13: Fortune Ltd - The Balanced Scorecard in a Sino-US Joint Venture in China Case Study 14: AB Holding Limited - A New Incentive Scheme Case Study 15: ECG Group - Fraud and the Liquidation of a Joint Venture in China 5. International Transfer Pricing Case Study 16: XYZ Group - Factors Influencing Its Transfer Pricing Strategy Case Study 17: MS Group - Organisation Efficiency and Regulatory Requirements: The Influence on Transfer Pricing Determination in a Competitive Environment Case Study 18: ABC Group - How Can a More Efficient Combination of Pricing and Resource Strategies be Achieved to Minimise the Group's Tax Liability? References Index


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Product Details
  • ISBN-13: 9780071247382
  • Publisher: McGraw-Hill Education - Europe
  • Publisher Imprint: McGraw Hill Higher Education
  • Height: 360 mm
  • Sub Title: A Contracting and Management Accounting Perspective
  • Width: 860 mm
  • ISBN-10: 0071247386
  • Publisher Date: 01 Aug 2006
  • Binding: Paperback
  • Spine Width: 170 mm
  • Weight: 571 gr


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Management Control of Multinational Enterprises in China: A Contracting and Management Accounting Perspective
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