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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10回

    もし工場長が企業経営者になったら 第10回

    05 May 2017

    もし工場長が企業経営者になったら 第10回

    もし工場長が企業経営者になったら

    第10回 事業に対する客観視(2)- フィリピン法人のチャンスに気付く-

    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。

    フィリピン法人の事業戦略について、親会社のフィリピン法人への期待とフィリピン法人の実態を理解し、そのギャップを埋める役割は、フィリピン法人経営者に求められている。今回はA社の事例を見てみよう。

     

    A社の事例 -フィリピン法人に隠されているチャンス-

    日本の中堅メーカーであるA社は、タイとフィリピンに子会社を持っている。

    タイの子会社は設立から15年目で、最近は人件費の高騰や退職者の増加に悩まされてはいるものの、継続して黒字を計上している。フィリピン法人はタイ法人10周年の際に設立され5年経過しているが、立ち上げから稼働率が芳しくなく赤字が続いている状況にある。

    A社が製造している製品は3種類あり、高品質で手作業が多く高い技術力が必要で高収益率なα製品、機械化されているものの手作業が一定程度必要な中程度の収益率であるβ製品、機械作業が主で汎用製品であり低収益率なθ製品がある。日本の本社工場ではα製品、タイ法人ではβ製品と一部α製品、フィリピン法人ではθ製品が作られている。

    フィリピン人は技術力が高くなく、退職率が高いという親会社の想定から、極力、機械化を進め手作業が少ない作業が望ましいとしての判断であった。

    product produced in Thailand, Japan and Phils

    フィリピン法人の赤字が続いている状況の中で、新たなフィリピン法人の責任者として甲氏が赴任した。

    甲氏は技術畑出身で、日本の親会社ではα製品の品質管理を担当し、タイ法人のα製品の工場の立ち上げにも参加した人物だ。当初はフィリピン法人の人材の質はタイよりも劣るだろうと思っていたが、製造現場でフィリピン人社員へ技術指導を行うと想定よりも飲み込みが良く、コミュニケーション力があり、意欲もあることがわかった。

    そんなに意欲があるならと試しに数名を日本の本社工場に研修に出し、技術指導を行うことにした。将来β製品をフィリピン法人でも作ることができるようになれば、フィリピン法人の黒字化に貢献できるのではと考えた。

    日本での研修中、フィリピン人社員は意欲的に学び、β製品だけでなく、なんとα製品の製造ノウハウまで学んできた。さらに、研修から帰って来た彼らにあこがれ、フィリピン人社員は活気づき、次々と日本への研修を希望する者が出てきた。そこで甲氏は本社へ、フィリピン法人でのα製品とβ製品の製造を提案したが、α製品やβ製品をフィリピンで製造するのは品質維持の観点からリスクがあるといった理由で反対され、話は進まない。

    しばらく経ち、フィリピンでのコミュニティーを広げていく中で、ある大手の米国企業のフィリピン法人の役員とコミュニケーションを取る機会があり話を聞いていると、現地調達品に困っていて、輸入品に頼っているとのこと。

    よく聞いてみると、甲氏が務めているフィリピン法人から提供できそうな製品もあることがわかった。サンプル品を作ってみたところ、その米国企業の評価を得ることができ、親会社に報告し米国企業への製品提供の提案をしたところ、本社でも取引の実績のないこの米国企業との取引はリスクが高すぎると大きな反対にあった。

    甲氏は、フィリピン法人には黒字化できる可能性があるように感じており、そのためのチャンスを掴もうとしても親会社に同意を得られないもどかしさを感じている。

     

    フィリピン法人は「誰に何をどのように提供するのか」

    次回は、A社の事例をもとに、親会社の期待とフィリピン法人の実態とのギャップについて事業戦略分析ツールを利用して分析し、ギャップを明確にしていきたい。

     

    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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