Management control of multinational enterprises in China : a contracting and management accounting perspective

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