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    5. 連載:もし工場長が企業経営者になったら
    6. もし工場長が企業経営者になったら 第9回

    もし工場長が企業経営者になったら 第9回

    04 Apr 2017

    もし工場長が企業経営者になったら 第9回

    もし工場長が企業経営者になったら

    第9回 事業に対する客観視(1) - 親会社の期待と子会社の実態

    P&A グラントソントン 伏見将一

    日本の工場長からフィリピン法人社長に就任した場合、経営の知識・経験が不足していたとしても、経営者になったからには経営全般に対して責任を負い、自社の客観視を行う必要がある。前回まで客観視を行うために必須な財務報告内容の把握について説明をした。今回はフィリピン法人の事業戦略について説明をする。 

     

    親会社のフィリピン法人への期待vsフィリピン法人の実態

    なぜ貴社グループはフィリピンでビジネスをしているのであろうか?親会社はフィリピン法人に何を期待して、どのようなことを実現したいのであろうか?

    親会社がフィリピン法人に期待していることは、フィリピン法人にとって実現できる内容となっているであろうか。通常、親会社が期待していることと、フィリピン法人の実態の間にはギャップがある。フィリピン法人の経営者は、このギャップを埋めていく責任がある。

    ギャップを埋めるというのは、一般的には、親会社の期待を下げる、フィリピン法人の実態を改善するということになるが、新たなフィリピン法人の強みを発見したことで、親会社の期待を上げるということも含まれている。

     

    ギャップを埋めることができるのはフィリピン法人の経営者だけ

    親会社はフィリピン進出にあたり、事前調査を十分に重ね、フィリピンでのビジネスが親会社に貢献すると判断をしているものの、実際にフィリピンでの事業がスタートしてからは、フィリピン法人の経営者にオペレーションを任せる形となる。

    皆さんがご存知の通り、フィリピンでビジネスするにあたっては事前調査で全てのリスクを把握することは難しく、加えて、事前調査で把握したルールと実務が乖離していることが多いため、実際に事業がスタートしてから想定していなかった事態が数多く起きる。さらに、フィリピンのビジネス環境の変化のスピードは、親会社が想定するよりも速く、当初の親会社の期待とフィリピン法人の実態にギャップが生まれることは当然のことである。

    このギャップを埋めることができるのは誰か?親会社の期待、フィリピン子会社の実態、両方を把握している人物は誰か?そう、フィリピン法人の経営者である。

     

    親会社の期待を修正する

    フィリピン法人の経営者には、フィリピン法人の実態が親会社の期待している通りの事業状況にあるかどうかを判断し、必要に応じて親会社のフィリピン法人への期待を修正することが求められている。フィリピン法人が親会社の期待に応えられる状況でないと判断した場合には、親会社にその事実を伝え、改善策の提案、時には撤退の提案をする必要があるかもしれない。逆に、親会社が気づいていないフィリピン法人の強みや、ビジネスチャンスに気づくことができることも大いに考えられる。

    しかし、フィリピンの特徴的なビジネス環境をそのまま親会社に伝えても、親会社には理解されないことが多い。「これがフィリピンです」と言って納得してもらいたいことも多々あるが、これまた特徴的な環境である日本のビジネス環境があたり前だと思っている人たちを説得するのは骨が折れる。

    有効な解決方法のひとつに、私たちのような専門家を利用して、親会社に対して説明をしてもらうという方法もあるが、まずは、親会社とフィリピン法人の経営者の間で事業戦略を認識・共有する必要がある。次回は、そのための基本ツールを使いながら、親会社の期待とフィリピン法人の実態が一致しているのかを確認していきたい。ゴールとしては、自信を持って、フィリピン法人の強みが何であるのか、フィリピン法人がグループに大きく貢献しているということを語れるようになることである。

    ⇒ 次号へ続く 

     

    伏見 将一(ふしみ しょういち) P&A グラントソントン Japan Desk Director 公認会計士(日本)

    2005年に太陽有限責任監査法人入所。上場企業及び外資企業に対する法定監査業務、財務デューデリジェンス業務や上場支援業務等に従事。また、軍師アカデミー会員として中小企業コンサルの経験を有する。2013年よりフィリピンTOP4の会計事務所であるP&Aグラントソントンに出向。日本の会計・税務との相違に基づいたフィリピンの複雑な会計・税務に関する実務的なアドバイス等、日本人経営者および日系企業の多様なニーズに対応したサービスを提供している。

    P&A グラントソントンJapan Desk:約170社のフィリピン日系企業に対して、監査、税務、アウトソーシング、会社設立、アドバイザリー等会計全般サービスを日本人4名体制で提供している。

    お問い合わせ:

    Japan.Desk@ph.gt.com

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