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題名 市場價格與管理機制關聯性之研究-以多國公司為例
The Relationships between E2E Pricing and Managerial Mechanisms—the Case of a Multinational Corporation作者 陳宛平 貢獻者 于卓民
Yu, Chwo Ming J.
陳宛平關鍵詞 多國公司
市場價格
管理機制
coordination mechanism
managerial mechanism
control mechanism
Multinational Corporation
management mechanism
HQ-subsidiary relationship日期 2011 上傳時間 30-十月-2012 14:20:33 (UTC+8) 摘要
This study extends research on pricing methods of Multinational Corporation (MNC) from the financial aspect to managerial perspective, creates the term managerial mechanisms and examines theories with actual organizational changes applied by the case company, the leading IPC provider, Company A. In this research, the researcher first identifies determinants of E2E pricing (market pricing), then defines the five components (organizational structure, information sharing, coordination mechanisms, management control system, and authority delegation) and lists elements within each component to form the managerial mechanism model between HQ-Subsidiary as the reference to align with market price determinants. With the degree of centralization being the core of the model, the analysis shows that information sharing between HQ-Subsidiary is the key to a successful E2E pricing decision; to do so an MNC has to have an organizational goal in parallel with subsidiary interests, and proper authority delegation while exerting control and coordination with flexibility.This research presents that organizational changes made by Company A in coordination with E2E pricing method do follow the managerial mechanism model proposed by the researcher. Specifically, the analysis first describes the pricing method and managerial mechanisms of the case company; second, managerial issues are recognized and linked with the model developed by the researcher; finally, corresponding changes Company A made are examined by literature theories. This research also reveals that the application of proper measures is simply the initiative of organizational changes; an MNC has to anticipate internal reluctance in order to carry out the optimal result of its managerial mechanisms.參考文獻 Chinese林子傑，「影響多國公司移轉訂價決策因素之研究—以高科技公司為例」，國立政治大學企業管理學系碩士論文，民國101年6月。EnglishAdler, P.S. (1995). Interdepartmental interdependence and coordination: the case of the design/ manufacturing interface. Organization Science, 6 (2), 147-167.Al-Eryani, F. M., Alam, P., & Akhter, S. H. (1990). Transfer pricing determinants of U.S. multinationals. Journal of International Business Studies, 21(3), 409-425.Angulo, A., Nachtmann, H., and Waller, M.A. (2004). Supply chain information sharing in a vendor managed inventory partnership. Journal of Business Logistics, 25 (1), 101–120.Baliga, B. R. & Jaeger, A. M. (1984). Multinational Corporations: Control systems and delegation issues. Journal of International Business Studies, 15(2), 25-40.Balkin, D.B. & Gomez-Mejia, L.R. (1990). Matching compensation and organizational strategies. Strategic Management Journal 11(2): 153–169.Bartlett, C.A. & Ghoshal, S. (2003). What is a global manager? Harvard Business Review, 81(8):101-8, 141.Bartlett, C.A. (1986). Building and managing the transnational: The new organizational challenge. In M.E. Porter, ed., Competition in global industries. Boston, MA: Harvard Business School Press.Beatty, R.P., Zajac, E. (1994). Managerial incentives, monitoring, and risk bearing: a study of executive compensation, ownership, and board structure in initial public offerings. Administrative Science Quarterly 39: 313-335.Brooke, M. Z. (1984). Autonomy and centralization in multinational firms. International Studies of Management & Organization, 14(2), 3-22.Child, J. (1973). Strategies of control and organizational behavior. Administrative Science Quarterly, March 1973, pp. 1-17.Christopher, M. and Lee, H. (2001). Supply chain confidence – the key to effective supply chains through improved visibility and reliability. Vastera Corporation White Paper, Cranfield and Standford.Cravens, K. S. (1997). Examining the role of transfer pricing as a strategy for multinational firms. International Business Review, 6(2), 127-145.Datta, P. P. & Christopher, M. G. (2011). Information sharing and coordination mechanisms for managing. International Journal of Production Research, 49(3), 765-803.Doz, Y. (2006). Knowledge creation, Knowledge sharing and organizational structures and processes in MNCs: A Commentary on Foss N. “Knowledge and Organization in the Theory of the MNC”. Journal of Management and Governance, 10(1), 29-33.Drake, A.R., Haka, S.F., Ravenscroft, S.P. (1999). Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review 74(3): 323-345.Epstein, M. J. & Roy, M. J. (2007). Implementing a corporate environmental strategy: establishing coordination and control within multinational companies. Business Strategy & the Environment, 16(6), 389-403.Fey, C. F. & Furu, P. (2008). Top management incentive compensation and knowledge sharing in multinational corporations. Strategic Management Journal, 29(12), 1301-1323.Forman, H. & Lancioni, R. (2002). The determinants of pricing strategies for industrial products in international markets. Journal of Business-to-Business Marketing, 9(2), 29-36.Foss, N. J. & Pedersen, T. (2004). Organizing knowledge processes in the multinational corporation: an introduction. Journal of International Business Studies, 35(5), 340-349.Galbraith, J. R. (1977). Organization design, Boston, MA: Addison-Wesley.Geary, S., Childerhouse, P. and Towill, D. (2002). Uncertainty and the seamless supply chain. Supply Chain Management Review, July/August, 52–61.Gijsbrechts, Els. (1993). Prices and pricing research in consumer marketing: some recent developments. International Journal Research in Marketing 10: 115-151.Gupta A, Govindarajan V. (2000). Knowledge flows within multinational corporations. Strategic Management Journal 21 (4): 473-496.Gusc, J., Bremmers, H., & Omta, S. (2005). Management control systems in subsidiaries of multinationals in the emerging market of Central Eastern Europe. Journal of Comparative International Management, 8(2). Retrieved from http://journals.hil.unb.ca/index.php/JCIM/article/view/641/996.Habib, M. M. & Victor, B. (1991). Strategy, structure, and performance of U.S. manufacturing and service MNCs: a comparative analysis. Strategic Management Journal, 12(8), 589-606.Hansen MT, Nohria N, Tierney T. (1999). What’s your strategy for managing knowledge? Harvard Business Review 77(2): 106-116.Jones, G. (2010). Organizational theory, design and change. In J. M. Collins (Ed.) (Vol. 6, pp. 169-196, 410-424). Upper Saddle River, NJ: Pearson Education, Inc.Lee, H.L. (2002). Aligning supply chain strategies with product uncertainties. California Management Review, 44 (3), 105–119.Martine, J. I. & Jarillo, J. C. (1989). The evolution of research on coordination mechanisms in multinational corporations. Journal of International Business Studies, 20(3), 489-514.Porter, M. E. (1986). Competition in global industries: a conceptual framework. in M. Porter (ed.), Competition in global industries. Boston: Business School Press.Pugh, D. S., & Hickson, D.J. (1968). The comparative study of organizations. In G. Salaman and K. Thompson (Ed.) People and Organizations. London: Longman, 1973), pp. 50-66.Robinson, Richard D. (1978). International business management: a guide to decision making. NY: Dryden Press.Rosenzweig, P. M. (2006). The dual logic behind international human resource management: Pressures for global integration and local responsibility. in G. K. stahl & J. Björkman (eds.), Handbook of research in international human resource management. Cheltenham: Edward Elgar.Thompson, J. D. (1976). Organizations in Action. NY: McGraw Hill.Yu, Z., Yan, H., and Cheng, T.C.E. (2001). Modeling the benefits of information sharing based partnerships in a two-level supply chain. Journal of the Operational Research Society, 53 (4), 436–446. 描述 碩士
國立政治大學
企業管理研究所
99355009
100資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099355009 資料類型 thesis dc.contributor.advisor 于卓民 zh_TW dc.contributor.advisor Yu, Chwo Ming J. en_US dc.contributor.author (作者) 陳宛平 zh_TW dc.creator (作者) 陳宛平 zh_TW dc.date (日期) 2011 en_US dc.date.accessioned 30-十月-2012 14:20:33 (UTC+8) - dc.date.available 30-十月-2012 14:20:33 (UTC+8) - dc.date.issued (上傳時間) 30-十月-2012 14:20:33 (UTC+8) - dc.identifier (其他 識別碼) G0099355009 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54899 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所 zh_TW dc.description (描述) 99355009 zh_TW dc.description (描述) 100 zh_TW dc.description.abstract (摘要) zh_TW dc.description.abstract (摘要) This study extends research on pricing methods of Multinational Corporation (MNC) from the financial aspect to managerial perspective, creates the term managerial mechanisms and examines theories with actual organizational changes applied by the case company, the leading IPC provider, Company A. In this research, the researcher first identifies determinants of E2E pricing (market pricing), then defines the five components (organizational structure, information sharing, coordination mechanisms, management control system, and authority delegation) and lists elements within each component to form the managerial mechanism model between HQ-Subsidiary as the reference to align with market price determinants. With the degree of centralization being the core of the model, the analysis shows that information sharing between HQ-Subsidiary is the key to a successful E2E pricing decision; to do so an MNC has to have an organizational goal in parallel with subsidiary interests, and proper authority delegation while exerting control and coordination with flexibility.This research presents that organizational changes made by Company A in coordination with E2E pricing method do follow the managerial mechanism model proposed by the researcher. Specifically, the analysis first describes the pricing method and managerial mechanisms of the case company; second, managerial issues are recognized and linked with the model developed by the researcher; finally, corresponding changes Company A made are examined by literature theories. This research also reveals that the application of proper measures is simply the initiative of organizational changes; an MNC has to anticipate internal reluctance in order to carry out the optimal result of its managerial mechanisms. en_US dc.description.tableofcontents Acknowledgement IAbstract IITable of Contents IIIList of Figures IVList of Tables VNotation VIChapter 1 Introduction 11.1 Research background and motive 11.2 Research questions and objectives 21.3 Research process 31.4 Disposition of the research 4Chapter 2 Literature Review 62.1 The determinants of pricing in MNCs 62.2 Managerial mechanisms between HQ-Subsidiary 11Chapter 3 Research Methodology 273.1 Research framework 273.2 Research method 28Chapter 4 Case Description and Data Analysis 314.1 Managerial mechanisms and pricing method prior to 2011 314.2 Linkages between literatures and managerial issues 434.3 Changes in managerial mechanisms and pricing method and recommendations 46Chapter 5 Conclusions and Suggestions 505.1 Conclusions 505.2 Suggestions to Company A and other firms 535.3 Suggestions to future researchers 55References 56Appendix A 60 zh_TW dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099355009 en_US dc.subject (關鍵詞) 多國公司 zh_TW dc.subject (關鍵詞) 市場價格 zh_TW dc.subject (關鍵詞) 管理機制 zh_TW dc.subject (關鍵詞) coordination mechanism en_US dc.subject (關鍵詞) managerial mechanism en_US dc.subject (關鍵詞) control mechanism en_US dc.subject (關鍵詞) Multinational Corporation en_US dc.subject (關鍵詞) management mechanism en_US dc.subject (關鍵詞) HQ-subsidiary relationship en_US dc.title (題名) 市場價格與管理機制關聯性之研究-以多國公司為例 zh_TW dc.title (題名) The Relationships between E2E Pricing and Managerial Mechanisms—the Case of a Multinational Corporation en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) Chinese林子傑，「影響多國公司移轉訂價決策因素之研究—以高科技公司為例」，國立政治大學企業管理學系碩士論文，民國101年6月。EnglishAdler, P.S. (1995). Interdepartmental interdependence and coordination: the case of the design/ manufacturing interface. Organization Science, 6 (2), 147-167.Al-Eryani, F. M., Alam, P., & Akhter, S. H. (1990). Transfer pricing determinants of U.S. multinationals. Journal of International Business Studies, 21(3), 409-425.Angulo, A., Nachtmann, H., and Waller, M.A. (2004). Supply chain information sharing in a vendor managed inventory partnership. Journal of Business Logistics, 25 (1), 101–120.Baliga, B. R. & Jaeger, A. M. (1984). Multinational Corporations: Control systems and delegation issues. Journal of International Business Studies, 15(2), 25-40.Balkin, D.B. & Gomez-Mejia, L.R. (1990). Matching compensation and organizational strategies. Strategic Management Journal 11(2): 153–169.Bartlett, C.A. & Ghoshal, S. (2003). What is a global manager? Harvard Business Review, 81(8):101-8, 141.Bartlett, C.A. (1986). Building and managing the transnational: The new organizational challenge. In M.E. Porter, ed., Competition in global industries. Boston, MA: Harvard Business School Press.Beatty, R.P., Zajac, E. (1994). Managerial incentives, monitoring, and risk bearing: a study of executive compensation, ownership, and board structure in initial public offerings. Administrative Science Quarterly 39: 313-335.Brooke, M. Z. (1984). Autonomy and centralization in multinational firms. International Studies of Management & Organization, 14(2), 3-22.Child, J. (1973). Strategies of control and organizational behavior. Administrative Science Quarterly, March 1973, pp. 1-17.Christopher, M. and Lee, H. (2001). Supply chain confidence – the key to effective supply chains through improved visibility and reliability. Vastera Corporation White Paper, Cranfield and Standford.Cravens, K. S. (1997). Examining the role of transfer pricing as a strategy for multinational firms. International Business Review, 6(2), 127-145.Datta, P. P. & Christopher, M. G. (2011). Information sharing and coordination mechanisms for managing. International Journal of Production Research, 49(3), 765-803.Doz, Y. (2006). Knowledge creation, Knowledge sharing and organizational structures and processes in MNCs: A Commentary on Foss N. “Knowledge and Organization in the Theory of the MNC”. Journal of Management and Governance, 10(1), 29-33.Drake, A.R., Haka, S.F., Ravenscroft, S.P. (1999). Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review 74(3): 323-345.Epstein, M. J. & Roy, M. J. (2007). Implementing a corporate environmental strategy: establishing coordination and control within multinational companies. Business Strategy & the Environment, 16(6), 389-403.Fey, C. F. & Furu, P. (2008). Top management incentive compensation and knowledge sharing in multinational corporations. Strategic Management Journal, 29(12), 1301-1323.Forman, H. & Lancioni, R. (2002). The determinants of pricing strategies for industrial products in international markets. Journal of Business-to-Business Marketing, 9(2), 29-36.Foss, N. J. & Pedersen, T. (2004). Organizing knowledge processes in the multinational corporation: an introduction. Journal of International Business Studies, 35(5), 340-349.Galbraith, J. R. (1977). Organization design, Boston, MA: Addison-Wesley.Geary, S., Childerhouse, P. and Towill, D. (2002). Uncertainty and the seamless supply chain. Supply Chain Management Review, July/August, 52–61.Gijsbrechts, Els. (1993). Prices and pricing research in consumer marketing: some recent developments. International Journal Research in Marketing 10: 115-151.Gupta A, Govindarajan V. (2000). Knowledge flows within multinational corporations. Strategic Management Journal 21 (4): 473-496.Gusc, J., Bremmers, H., & Omta, S. (2005). Management control systems in subsidiaries of multinationals in the emerging market of Central Eastern Europe. Journal of Comparative International Management, 8(2). Retrieved from http://journals.hil.unb.ca/index.php/JCIM/article/view/641/996.Habib, M. M. & Victor, B. (1991). Strategy, structure, and performance of U.S. manufacturing and service MNCs: a comparative analysis. Strategic Management Journal, 12(8), 589-606.Hansen MT, Nohria N, Tierney T. (1999). What’s your strategy for managing knowledge? Harvard Business Review 77(2): 106-116.Jones, G. (2010). Organizational theory, design and change. In J. M. Collins (Ed.) (Vol. 6, pp. 169-196, 410-424). Upper Saddle River, NJ: Pearson Education, Inc.Lee, H.L. (2002). Aligning supply chain strategies with product uncertainties. California Management Review, 44 (3), 105–119.Martine, J. I. & Jarillo, J. C. (1989). The evolution of research on coordination mechanisms in multinational corporations. Journal of International Business Studies, 20(3), 489-514.Porter, M. E. (1986). Competition in global industries: a conceptual framework. in M. Porter (ed.), Competition in global industries. Boston: Business School Press.Pugh, D. S., & Hickson, D.J. (1968). The comparative study of organizations. In G. Salaman and K. Thompson (Ed.) People and Organizations. London: Longman, 1973), pp. 50-66.Robinson, Richard D. (1978). International business management: a guide to decision making. NY: Dryden Press.Rosenzweig, P. M. (2006). The dual logic behind international human resource management: Pressures for global integration and local responsibility. in G. K. stahl & J. Björkman (eds.), Handbook of research in international human resource management. Cheltenham: Edward Elgar.Thompson, J. D. (1976). Organizations in Action. NY: McGraw Hill.Yu, Z., Yan, H., and Cheng, T.C.E. (2001). Modeling the benefits of information sharing based partnerships in a two-level supply chain. Journal of the Operational Research Society, 53 (4), 436–446. zh_TW
