Case analysis of fund management risk 1
In recent years, in the course of auditing, many economic cases such as corruption and misappropriation have been discovered. On the Internet, you can even search for millions, tens of millions or even nearly 200 million yuan of major cases. Many people have been jailed, but at the same time, it has caused huge economic losses to the country. It makes people feel sad and sad. But traced back to the source, these cases are actually related to the failure of internal control of the unit. Modern audit theory puts forward that the focus of audit work should be changed from post supervision to service in advance, so as to urge the audited object to strengthen internal control and ensure the safety of economic operation. Therefore, this paper analyzes the manifestations and reasons of internal control failure cases, and puts forward specific measures to reduce internal control risks.
First, the manifestations of internal control failure of monetary funds
(a) Cash receipts are delayed or not recorded.
1 It's cash, not typing.
This method is that the relevant personnel collect cash, do not issue any vouchers to the other party, take the opportunity to misappropriate or enrich themselves, or directly collect it into the collective small treasury. In particular, economic cases are more common in collecting rents for commercial facades, warehouses and houses, as well as commercial kickbacks, sales of waste materials and some administrative service fees. For example, 199 1- 1994, Li moumou, the former head of the household administration department of the Public Security Bureau of Huaibei City, Anhui Province, embezzled and misappropriated millions of yuan, including 5. 50,000 yuan take-away account money was embezzled in the form of no receipt.
The second is to collect cash with white stripes.
The so-called white note refers to the income voucher that is not supervised by the financial or tax department, at least not the fund income voucher printed by the unit. The simplest thing is a blank piece of paper, and the content is written at will. In fact, this is not much different from not opening a receipt, and the income is very likely to be embezzled or put into a small vault. Such cases are also difficult to count. In violation of the two lines of revenue and expenditure of financial funds and the regulations on bill management, a unit used the receipts purchased from the market, charged a copy fee of more than 4,000 yuan, and directly purchased new year's goods and distributed them to employees.
3. Conceal and destroy income vouchers.
At that time, some parties issued official vouchers such as invoices and receipts for administrative fees in accordance with the system, but in order to occupy collective assets, some vouchers were hidden or even destroyed privately. For example, from June 65438 to July 2004, Zhang, a female cashier in the finance department of a city hospital of traditional Chinese medicine, took measures such as concealing the daily report of business income, and successively intercepted more than 260 thousand yuan of medical business income. In addition to individual crimes, some collective units deliberately let some funds go through cardiopulmonary bypass in order to pay some abnormal expenses.
4. Take less cash or don't record it.
Some cashiers withdraw cash from the bank without bookkeeping, but at the end of the month, they use the so-called? Open account? Form, misappropriation of cash. Some of them are slightly hidden. First, they used the negligence of bank management to buy another check for committing crimes. Second, only part of the funds are accounted for. If the actual withdrawal is 30,000 yuan, and the decimal point of the check stub is moved, the accounting amount will become 3,000 yuan; At the same time, false bank statements were fabricated at the end of the month to deceive the general ledger accounting. From June, 2002 to July, 2004, Wu Mou, a cashier of a city's Agriculture and Forestry Bureau, used this method to misappropriate 2.63 million yuan of public funds, and finally 165438+ 10,000 yuan could not be returned.
(2) illegally paying or transferring monetary funds.
1 is a covert transfer of funds.
Transfer the money to the reservation account and withdraw the funds. For example, from March 2002 to June 2003, 5438+ 10, the National Natural Science Foundation was a small accountant, boasting. China's richest man? Bian, who has repeatedly taken nearly 200 million yuan by making false accounts and other means? Switch? It is used by many private enterprises to get cash returns.
2. Repeated reimbursement for the same matter.
There are two main forms of repeated reimbursement for the same matter: one is to commit crimes by using two different payment methods: cash and bank deposits. According to the document notice of a cashier's request to buy something, the money is directly transferred to the bank and remitted. After receiving the official invoice several months later, the cashier reimbursed the cash again. Second, a document is charged twice. Most of the documents that have been reimbursed have complete approval procedures, and it is only an obstacle to the approval time to reissue them. Especially in some quota invoice, most of them have no clear billing time, which is more risky. Zhang, a Chinese medicine hospital in a city, once reported 2 1 0,000 yuan with the withheld prepaid deposit certificate, and was greedy for himself.
The third is to tamper with and increase the reimbursement amount.
Tampering with documents to increase reimbursement amount mainly uses general ledger accounting to leave the office location of the unit and lead for a while. Can't control it? And general ledger accounting? No idea? A loophole in crime. 1999 to 2008, Zhang Moumou, the accountant of Shatou Sub-district Office, Futian District, Shenzhen, embezzled nearly10 million yuan from public funds by altering the data of reimbursement vouchers and expanding the invoice amount. A few hundred yuan of documents, she took it to the person in charge of the unit for signature, and added two digits before the original data, which became tens of thousands of yuan; After the original reimbursement form signed by the person in charge of the unit is altered, the reimbursement amount changes several times or dozens of times, and then cash is withdrawn from the district accounting center.
4. Imitate others to sign for reimbursement.
Some people directly imitate the handwriting of leaders, sign and approve fake invoices, fake invoices and self-made documents that fabricate facts, and then take them for reimbursement. Due to painstaking research and repeated practice, forged handwriting may be more realistic and difficult to distinguish. For example, Guo Moumou, the former cashier of Sanmenxia Foundation for Poverty Alleviation, from 1993 to 200 1, falsely wrote bills and imitated their signatures, and misappropriated public funds in the name of paying rent, conference fees and so on10000 yuan.
(3) The gangs conspired to commit crimes and embezzled public funds.
Due to the internal constraints of the unit, it is easy to prevent and find individual crimes. But if it is a gang and many people participate, the containment will fail. This is because employees in key positions have been working together for a long time without timely rotation, leading to the formation of vested interest groups. For example, from April 5438, 2006 to June 2005, five female employees, including accountants, ticket sellers and bill administrators of Guancheng Cultural Relics Management Office in Jiayuguan City, Gansu Province, jointly committed crimes by filling in less outbound orders, issuing more tickets, and making false accounts afterwards, and intercepted and embezzled ticket money/kloc-0.07 million yuan.
(four) the use of leadership power to embezzle public funds.
In recent years, some leading cadres in some units have used their authority and position to embezzle and misappropriate public funds, and even directly instructed accountants to prepare false payroll, false material list and other documents. For example, Li Moumou, mayor of Dongguan City, Guangdong Province, embezzled and misappropriated 1. 654.38 billion yuan was used for gambling in Macao; Tang Wenfeng, former director of Chongqing Economic Development Zone, embezzled public funds in 2008 1997. 65.438+0.8 billion yuan. These? Number one? 、? A pen? It is often difficult for subordinates to stop people with heavy power from committing crimes. Even if there is an internal control system, it may be a decoration.
Second, the reasons for the failure of internal control of monetary funds
(A) personal ideological and moral decline
Since the reform and opening up, the gap between the rich and the poor has widened, and the western way of life has also been introduced into China. Some people are characterized by psychological imbalance, spiritual emptiness, moral decline and weak sense of social responsibility, and they do not hesitate to take risks in pursuit of material benefits. Some of them embezzled public funds because of their loyalty; Some are vain because of lack of money. Some even keep mistresses and squander public funds; Some people are addicted to casinos and immersed in the stock market until they are exposed and ruined. In addition, some people had a very comfortable life, but they were incredible, and they embarked on the road of crime like ghosts. These people who directly handle cash, or those who are in charge of capital power, have long been? High risk group? .
(B) containment inspection mechanism is not complete
First, because there is basically no system, cases occur. For example, a huge investment fund in a town is dominated by Zhang, which does not need collective discussion and has no institutional constraints. In the end,170,000 yuan was misappropriated to gamble in Macao, which opened the door to convenience. A case of misappropriating millions of public funds to copy shares occurred in the former repaying office of Tongnan County, Chongqing. The important reason is that one person in the office has three jobs: leader, cashier and general ledger accountant. Second, although there is an internal system, it forms a dummy. For example, the National Natural Science Foundation of China had nearly 200 million yuan of major economic cases because of poor supervision by the competent authorities.
(C) backward internal accounting technology
After a program goes wrong, if the follow-up control is in place, it can also be found in time to prevent further deterioration of the situation. Some cases occur because many relevant supervisors are not competent enough and their accounting skills are not good enough to find problems from clues as early as possible. For example, the general ledger accountant of a Chinese medicine hospital in a city usually does not register the customer deposit subsidiary ledger, and the balance is abnormally negative, but turns a blind eye; At the same time, the bill management is careless, and the collective income flows into other people's pockets in the dark; Some general ledger accountants did not pay attention to the whereabouts of invalid checks and reconciled with banks, which led to the hollowing out of bank funds.
(D) unit leaders pay insufficient attention to
Corruption and misappropriation occurred in a unit. Number one? It's really hard to blame. Some leaders think that financial work is not the main work of the unit, and it can't achieve results for superiors, so they don't care much and have low vigilance. Especially in the key positions appointed? Goalkeeper? Not very capable, and finally there was a safety accident. Other leaders have weak constraints on subordinate departments, leading to personal? Number one? Long-term chic in casinos, squandering national wealth.
Three, reduce the risk of internal control of monetary funds countermeasures
The means used by most criminals are actually not clever or clever. As long as the control is in place, it can be completely avoided. National laws are inviolable, and auditing is a shield. If greed can be contained, will there be more punishments? This paper holds that people-oriented measures should be taken to actively prevent and reduce the internal control risks of monetary funds:
(A) Senior leaders attach importance to the construction of internal control
As the saying goes, it's not hard for the boss not to pay attention, is it? . In fact, as long as the leaders pay close attention and support, many problems in the internal control of unit currency funds will be solved. Similar cases are very rare in private enterprises, because the boss knows that fund management is related to the success or failure of the enterprise. Former country Zhu Rongji also warned that a good leader must? Use good people and manage your own money? . Therefore, leaders should earnestly perform the legal duties of the first responsible person, carefully select financial personnel, attach importance to the construction of internal control system and strive to prevent risks.
(b) Improving the closed inspection system.
To guide the specific internal control work with the concept that details determine success or failure, we must strictly implement the monetary fund management norms and distinguish responsibilities; Administrative institutions should fully disclose the charging standards and bills used by the society to prevent the occurrence of white bars and non-receipt; Improve the registration ledger and check the current accounts with customers regularly; The system of collective discussion, examination and approval, and signature shall be implemented for the payment of major funds by the unit, which shall be effectively restrained? Number one? Prevent gambling officials from reappearing. Give full play to the advantage that the competent department is familiar with the personnel and work content of subordinate units, actively carry out inspection work, nip the problem in the bud, and make some people with ulterior motives put an end to evil thoughts and rein in from the brink.
(3) Standardize the management of various bills.
The collection of monetary funds itself cannot be separated from various bills, and strengthening the management of bills is to ensure the import of funds. First, a special person is responsible for the management of bills, unified purchase and collection, limited distribution and regular cancellation. . Conduct bill management, billing collection, and general ledger verification (check whether billing income is accounted for)? Separation of powers? . The second is to supervise the continuous use of bills by improving accounting records. The bill number is registered in the summary column of the accounting voucher. The third is to standardize the management of cheque use. The seal clerk shall register the purchased bank check for future reference; When writing a check, the stub amount should be in words; Check the income and expenditure with the bank regularly. If there are many bank accounts, the cashier should summarize and prepare the daily report of monetary fund balance.
(D) Strengthen personnel rotation training
While carefully selecting accountants, it is necessary to strengthen ideological education and professional training. Because once some people's bad ideas are formed, they will not play cards according to normal cards, and it is impossible to prevent them. It is necessary to strengthen external training in a planned way, advocate self-study and constantly update professional knowledge. Attention should be paid to absorbing the management experience and case lessons of other units, innovating control management, and constantly improving? Firewall? . In addition, rotation should be implemented in a timely manner. The accounting rotation of each unit can learn from each other's strong points and help prevent the formation of vested interest groups and gangs.
(E) Improve the internal control mechanism of centralized accounting.
At present, institutions such as centralized treasury payment centers and accounting centers have been established in various places. Due to the separation of office locations and clients, these institutions are prone to problems if they are not strictly supervised. Shenzhen accountant Zhang embezzled and misappropriated 10 million yuan, and the lax supervision of Futian District Accounting Center is an important reason. Therefore, we must plan ahead and improve the internal control system. First of all, the scale of centralized accounting should not be too large. Accounting centers in some local counties and cities look like accounting factories, and it is difficult to ensure that there is no risk in mass production of standardized accounting vouchers and account books. Every general ledger accountant should not keep too many books, otherwise he will have no time and energy to find problems if he is too poor to cope. Secondly, it is necessary to strengthen the contact between the two sides of the service, make the accountants familiar with each other's work, strive to overcome the disadvantages of centralized accounting, and improve the level of service and supervision. Finally, the person in charge should check the accounting vouchers bound by this unit last month? The second audit? , to identify the authenticity of my signature, to prevent others from tampering with the bill and imitating the signature for reimbursement. Even if the handwriting is realistic, it can be identified by the authenticity of memories. Gui Li let Real Li Kui jy handle it, and it will definitely achieve results.
Case analysis of fund management risk II
At the end of the 20th century, the business environment of China auto parts enterprises has undergone tremendous and rapid changes, and the competition in the auto industry has already crossed national boundaries. After China's entry into WTO, the assets of auto parts industry increased year by year, and the proportion of the total assets of the whole auto industry jumped from about 5% in 2002 to about 35% in 2006. At present, the automobile industry is increasingly becoming an important pillar industry of China's national economy, and the automobile parts industry is the upstream industry of the whole automobile industry, occupying an increasingly important position in the whole automobile industry chain. Although China's auto parts industry has made great progress in recent years, from the global market, China's auto parts industry is relatively scattered and the industrial concentration is not high. Most small-scale enterprises have neither enough working capital nor R&D capability, so it is impossible to develop advanced products to meet market demand. These problems, such as inefficient structure, not only hinder the healthy development of China's parts industry, but also have considerable constraints on the vehicle manufacturing industry.
With the intensification of the competition pressure of vehicle enterprises, the competition pressure has also shifted to parts enterprises. In order to solve the problem of scattered and chaotic parts industry and poor economic benefits, and make parts enterprises reduce costs and move towards scale, we must rely on the power of market economy and make full use of the effect of scale economy. Therefore, people began to emphasize industrial scale, industrial concentration, core competitiveness and group management. The establishment of enterprise groups through mergers and acquisitions has always been the focus of attention of auto parts enterprise managers. In the future, under the guidance of macro-policies, the auto parts industry will carry out joint restructuring in the same industry or carry out mergers and acquisitions between different industries, so as to maximize the market, maximize the benefits and minimize the costs as much as possible, so as to achieve the purpose of large-scale competition with foreign-funded enterprises. In a word, China auto parts enterprises must seek development through organizational innovation, cater to the market through management innovation, improve their competitive advantage through international cooperation, gain faster development in the face of new historical opportunities and become an important parts supply base in the world.
CITIC Yu Bingxuan Wheel Hub Manufacturing Co., Ltd. was born in Qinhuangdao City, Hebei Province on 1988. It is a joint venture controlled by CITIC Xingye Investment, a wholly-owned subsidiary of China International Trust and Investment Corporation, and the first professional automobile aluminum alloy wheel hub manufacturer in Chinese mainland. Since its establishment, the company has been constantly pioneering and innovating, with technology as the core, quality as its life and customers as its god. With a large number of management talents and professional technology, it has risen rapidly in the field of aluminum alloy wheels and gradually formed its own unique competitive advantage. Since 2004, with the establishment of Yu Bingxuan Group, the scale of the company has been expanding and the production capacity has doubled. Become a world-class aluminum alloy wheel hub manufacturing base with an annual output of/kloc-0.5 million wheels. At present, the total sales volume of the company ranks first in the same industry in China and the top three in the world.
Enterprise group is an organizational behavior that organically combines various forms of resources into a unified strategy and promotes the change of the relationship between enterprises in the industry in the market competition. Therefore, enterprise resource allocation can give full play to the role of promoting the strategic adjustment of industrial structure. In this paper, the domestic and international environment of Yu Bingxuan Group is fully analyzed, and Yu Bingxuan Company has made full use of its five competitive advantages in the case of serious shortage of funds. With a small amount of funds and brand assets, it has successively invested in more than a dozen hub production enterprises, established enterprise groups, realized the scale economy strategy, and explored the unique business model of the group company-headquarters core+manufacturing base? . As the synchronous developer (WSD), the headquarters of the group company is the core part of this model, which undertakes synchronous development functions such as product design, mold development and sample trial production, and 25% of the products are manufactured by the headquarters. As the OEM of the company, the manufacturing base undertakes 75% of the products. Each manufacturing base carries out production and manufacturing in strict accordance with the requirements of the group company, and supplies it to the group headquarters. The headquarters of the Group undertakes the responsibilities of manufacturing inspection, quality assurance and market service, and sells the brands and self-owned products of the manufacturing base to automobile factories to provide systematic supply services. In the management of group enterprises, Yu Bingxuan Group has gradually explored a set of effective group management principles? 5. the principle of unification? , namely:
Unified product development: The headquarters of the group company is responsible for all the work in the product development stage, including the pre-planning of product quality, the design of engineering drawings and the manufacture of molds, and each manufacturing base is only responsible for the production according to the order plan issued by the headquarters of the group company. Unified brand: all products produced in manufacturing bases must be used in a unified way? Decca? Trademark, and permanently marked on each product? Dicato? Logo unified technical quality management: all manufacturing bases need to establish a perfect quality assurance system and manage the quality management measures of the Group's products according to the requirements of the Group before mass production can be carried out, and all manufacturing bases are fully managed by the Group's Technical Quality Department. In terms of product technical standards, all technical standards of the Group must be met. Unified sales: All products produced by each manufacturing base are uniformly sold by the Group and provide after-sales service, and each manufacturing base is not allowed to sell products by itself. Unified production plan command arrangement: the manufacturing base arranges production according to the production plan issued by the group, and ensures that the plan is completed on time on the premise of ensuring quality. In the logistics system of product packaging and delivery, the manufacturing base should be carried out in accordance with the unified requirements of the group.
Pass? The core of headquarters+manufacturing base? Based on the new group business model, Yu Bingxuan Group effectively solved the risks caused by insufficient funds, integrated domestic aluminum alloy wheel resources, took over the market, accelerated the technological progress of the industry, and finally achieved the strategic goal of becoming bigger and stronger quickly. At the same time, we can see that behind the formation and operation of enterprise groups is actually the operation of a set of management ideas and methods. For the formation of enterprise groups, it is more important to cultivate management ability than capital strength, and the level of integration is more important than the scale of enterprises. The significance of the formation of enterprise groups is that advantageous enterprises can rapidly expand their capital scale and enhance their own strength and competitiveness in a relatively short period of time. Therefore, this method is recognized as a shortcut for enterprise development. However, in the process of group formation and operation, it is necessary to strengthen the construction of group organization structure, management system, corporate culture, human capital, strategy and finance. For a powerful enterprise, it is easy to expand the scale, but it is relatively difficult to cultivate the management level. Therefore, cultivating excellent management ability in the process of group formation is a highlight of management innovation in Yu Bingxuan company.
Through the in-depth study of the case of CITIC Yu Bingxuan Group, it shows that it is time for China auto parts enterprises to quickly integrate the superior resources of the industry, improve their production capacity and compete with the top competitors in the world. According to the data, at present, 80% of China's auto parts enterprises have the intention of acquisition and reorganization, some lack funds and some lack experience. Then, by analyzing the successful experience of Yu Bingxuan Group's management mode, I hope to provide some reference for the organizational innovation and management innovation of domestic small and medium-sized auto parts enterprises.
Case analysis of fund management risk III
Motorola's market share in China dropped from over 60% in 1995 to 12% in 2007!
10 years ago, Motorola was always the representative of leading-edge technology and excellent model, enjoying the respected status of one of the most respected companies in the world. It once created an industrial field every 10 year, and some even created two every 10 year. Since its establishment 80 years ago, it has invented car radios, color TV picture tubes, all-transistor color TV sets, semiconductor microprocessors, walkie-talkies, pagers, mobile phones and? Six sigma? Quality management system certification, which has created many industries such as automobile electronics, transistor color TV, trunking communication, semiconductor, mobile communication and mobile phone. And I haven't found my opponent in various fields for a long time.
However, such a company with a long history ranked first in the competitiveness of mobile phone brands in 2003, second after being surpassed by Nokia in 2004, and third after being surpassed by Samsung in 2005.
In May, 2008, IDC, a market research company, and StrategyAnalytics, a strategic analysis company, said that Motorola might lose its first market share in North America before the end of 2008. Motorola's quarterly report also shows that in the first quarter of 2008, global mobile phone sales fell by 39%, and the mobile phone sector lost 4. 65.438+08 billion US dollars, the loss increased by 80% compared with the same period of last year.
Beaten by who? Iridium project?
In order to seize the initiative of the world mobile communication market and realize wireless mobile phone communication anywhere in the world, some American companies led by Motorola, with the help of the government, put forward a new generation of satellite mobile communication constellation system Iridium on 1987.
The technological progress of iridium satellite system is in the leading position in the current satellite communication system. Iridium system satellites can transmit information directly through the interstellar link, which enables users of Iridium system to communicate directly without relying on the ground network, but it also causes high system risk, high cost and much higher maintenance cost than the ground. The maintenance cost of the whole satellite system will cost hundreds of millions of dollars a year.
No one can deny the high-tech content of iridium, but this century-end science and technology fairy tale woven with 66 high-tech satellites has positioned itself at the beginning of commercialization. Noble technology? . Iridium phones cost as much as $3,000 each, plus high phone bills. In the first two quarters, it developed 65.438+million users in the world alone, which made the loss of Iridium in the first two quarters reach 65.438+billion dollars. Although Iridium mobile phones later reduced their charges, they still failed to reverse the trend.
Marketing strategy error
Lost the direction of product development. Regardless of the subdivision development of mobile phones, it only depends on V3 for three years. No one will deny the status of V3 as a classic mobile phone. Thanks to V3, Motorola's profit in 2005 increased by 102%, mobile phone shipments increased by 40%, and Motorola's brand revived. Although V3 revived Motorola, it also made Motorola see the hope of regaining the market leader. However, Motorola is too intoxicated with the market success brought by V3. According to CCID Consulting's research, before 2005, it was the world of star models, and a star mobile phone could sell well for 2-3 years on average. After 2005, the mobile phone market has become the world of market segments, and the mobile phone industry has been extremely subdivided in the directions of intelligence, professional photography and entertainment, but Motorola seems to turn a blind eye to this. In China market, in 2007, Motorola only introduced 13 new models, while its competitor Samsung introduced 54 models and Nokia also introduced 37 models.
The price plunged quickly, which destroyed the brand image. In the case that new products can't keep up, price reduction has become a means Motorola has to take to increase sales. Many loyal users of Motorola call Motorola's mobile phone? (price) diving champion? . Take V3 as an example, from the high-end fashion model of more than 6000 yuan when it was first listed, it fell into the white-collar consumer group of more than 4000 yuan, and then to the ordinary fashion consumer group of more than 2000 yuan, until it was 1200 yuan before it was discontinued. The short-term sharp price reduction made many high-end users unacceptable, and questioned the positioning of V3, which led to a complete loss of trust in the Motorola brand.
Promote products with no outstanding selling points. With the cultivation and spontaneous development of mobile phone manufacturers, the demand changes of mobile phone consumers are more and more erratic. Consumers' requirements for mobile phones are not limited to the appearance, but demanding consumers begin to pay more attention to the internal technical factors such as the configuration and functional characteristics of mobile phones. Motorola, which is good at technology, should not have let consumers down in technology, but the reality still let consumers down. Judging from the obvious parameters listed by mobile phone retail stores, Motorola's pixels, screen resolution and memory almost lag behind similar models of competitors such as Nokia. Since the launch of V3, most new mobile phones released by Motorola, whether U series, L series or even K series, will never erase the shadow of V3, especially its metal laser etched keyboard design. The keyboard design of V3 is really classic, but if the classic things are taken out repeatedly for countless times, it will also cause consumers' visual fatigue and even resistance, especially for those users who change their phones.
Organizational structure can't support the development needs of strategy.
Motorola is a company that attaches great importance to product planning. Before Motorola develops new products, it usually predicts the consumption trend several months in advance. However, in the rapidly upgrading mobile phone industry, it is difficult for manufacturers to predict consumer demand months in advance.
In addition, Motorola is a technology-oriented company with a strong engineer culture. This kind of company is usually self-centered, only? Technical theory? In this way, although Motorola has a marketing department dedicated to collecting consumer demand information, in a technology-oriented corporate culture, consumer demand is difficult to be really listened to by R&D department, which is more willing to spend a lot of energy on the development of those complex systems, which leads to the disconnection between R&D and market demand.
In addition, Motorola's internal product planning strategy is not uniform and unstable, which also makes the procurement cost of upstream parts unable to come down. Every model of Motorola has a brand-new platform, most of which are not universal, which brings difficulties to production, procurement and planning. For the world's top communication equipment manufacturers, it seems to be the same thing to operate system equipment and mobile phone terminals at the same time. An impossible task? .
Guilmault, senior vice president of Motorola, once said: Is there an urgent need for change within Motorola? Island tradition? The external environment is changing so fast that the needs of users are becoming more and more demanding. Now you need to be part of the whole reaction system. ?
Abuse of welfare
When the external environment makes Motorola enter the strategic contraction period, the profit space is no longer, and the corporate tradition of high welfare is somewhat outdated.
It is understood that before the annual salary and welfare adjustment, Motorola Company of the United States will conduct a comparative investigation on the market price factors and the salary and welfare status of relevant and representative enterprises, so that the company can maintain its advantages and competitiveness compared with other enterprises when formulating salary and welfare policies. Motorola employees enjoy medical care, old-age care and unemployment protection stipulated by the government. In China, it provides free lunches and shuttle buses for employees, and has become one of the foreign-funded enterprises that provide housing for employees.
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