Services
We deliver value-added audit and assurance services to our clients, helping them manage their fiscal responsibilities with prudence and foresight.
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Audit approach overview
Our audit approach will allow our client's accounting personnel to make the maximum contribution to the audit effort without compromising their ongoing responsibilities
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Annual and short period audit
At P&A Grant Thornton, we provide annual and short period financial statement audit services that go beyond the normal expectations of our clients. We believe strongly that our best work comes from combining outstanding technical expertise, knowledge and ability with exceptional client-focused service.
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Review engagement
A review involves limited investigation with a narrower scope than an audit, and is undertaken for the purpose of providing limited assurance that the management’s representations are in accordance with identified financial reporting standards. Our professionals recognize that in order to conduct a quality financial statement review, it is important to look beyond the accounting entries to the underlying activities and operations that give rise to them.
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Other Related Services
We make it a point to keep our clients abreast of the developments and updates relating to the growing complexities in the accounting world. We offer seminars and trainings on audit- and tax-related matters, such as updates on Accounting Standards, new pronouncements and Bureau of Internal Revenue (BIR) issuances, as well as other developments that affect our clients’ businesses.
We help you identify the opportunities and pitfalls that can significantly affect your...
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Tax advisory
With our knowledge of tax laws and audit procedures, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments.
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Tax compliance
We aim to minimize the impact of taxation, enabling you to maximize your potential savings and to expand your business.
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Corporate services
For clients that want to do business in the Philippines, we assist in determining the appropriate and tax-efficient operating business or investment vehicle and structure to address the objectives of the investor, as well as related incorporation issues.
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Tax education and advocacy
Our advocacy work focuses on clarifying the interpretation of laws and regulations, suggesting measures to increasingly ease tax compliance, and protecting taxpayer’s rights.
We believe there is an optimal solution to every business challenge.
Using our Firm's breadth and depth of specialized expertise, we work with you to find...
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Business risk services
Our business risk services cover a wide range of solutions that assist you in identifying, addressing and monitoring risks in your business. Such solutions include external quality assessments of your Internal Audit activities' conformance with standards as well as evaluating its readiness for such an external assessment.
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Business consulting services
Our business consulting services are aimed at addressing concerns in your operations, processes and systems. Using our extensive knowledge of various industries, we can take a close look at your business processes as we create solutions that can help you mitigate risks to meet your objectives, promote efficiency, and beef up controls.
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Transaction services
Transaction advisory includes all of our services specifically directed at assisting in investment, mergers and acquisitions, and financing transactions between and among businesses, lenders and governments. Such services include, among others, due diligence reviews, project feasibility studies, financial modelling, model audits and valuation.
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Forensic advisory
Our forensic advisory services include assessing your vulnerability to fraud and identifying fraud risk factors, and recommending practical solutions to eliminate the gaps. We also provide investigative services to detect and quantify fraud and corruption and to trace assets and data that may have been lost in a fraud event.
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Cyber advisory
Our focus is to help you identify and manage the cyber risks you might be facing within your organization. Our team can provide detailed, actionable insight that incorporates industry best practices and standards to strengthen your cybersecurity position and help you make informed decisions.
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ProActive Hotline
Providing support in preventing and detecting fraud by creating a safe and secure whistleblowing system to promote integrity and honesty in the organisation.
We provide solid, first-rate support for your key accounting and administrative activities, such as outsourced accounting, payroll, and accounting-related...
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Accounting services
At P&A Grant Thornton, we handle accounting services for several companies from a wide range of industries. Our approach is highly flexible. You may opt to outsource all your accounting functions, or pass on to us choice activities.
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Staff augmentation services
We offer Staff Augmentation services where our staff, under the direction and supervision of the company’s officers, perform accounting and accounting-related work.
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Payroll Processing
Payroll processing services are provided by P&A Grant Thornton Outsourcing Inc. More and more companies are beginning to realize the benefits of outsourcing their noncore activities, and the first to be outsourced is usually the payroll function. Payroll is easy to carve out from the rest of the business since it is usually independent of the other activities or functions within the Accounting Department.
Japan Desk
With our unique culture and opportunities, our organisation is a place where you can grow. Wherever you are in your career, we help you to make a difference...
We value each of the 50,000 people in our member firms equally and appreciate every contribution across Grant Thornton.
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Our values
Grant Thornton prides itself on being a values-driven organisation and we have more than 38,500 people in over 130 countries who are passionately committed to these values.
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Global culture
Our people tell us that our global culture is one of the biggest attractions of a career with Grant Thornton.
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Learning & development
At Grant Thornton we believe learning and development opportunities allow you to perform at your best every day. And when you are at your best, we are the best at serving our clients
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Global talent mobility
One of the biggest attractions of a career with Grant Thornton is the opportunity to work on cross-border projects all over the world.
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Diversity
Diversity helps us meet the demands of a changing world. We value the fact that our people come from all walks of life and that this diversity of experience and perspective makes our organisation stronger as a result.
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In the community
Many Grant Thornton member firms provide a range of inspirational and generous services to the communities they serve.
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Behind the Numbers: People of P&A Grant Thornton
Discover the inspiring stories of the individuals who make up our vibrant community. From seasoned veterans to fresh faces, the Purple Tribe is a diverse team united by a shared passion.
If you wish to develop your talents to the fullest and build a fulfilling career, join P&A Grant Thornton, where you will be part of a dynamic...
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Fresh Graduates
Fresh Graduates
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Students
Whether you are starting your career as a graduate or school leaver, P&A Grant Thornton can give you a flying start. We are ambitious. Take the fact that we’re the world’s fastest-growing global accountancy organisation. For our people, that means access to a global organisation and the chance to collaborate with more than 40,000 colleagues around the world. And potentially work in different countries and experience other cultures.
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Experienced hires
P&A Grant Thornton offers something you can't find anywhere else. This is the opportunity to develop your ideas and thinking while having your efforts recognised from day one. We value the skills and knowledge you bring to Grant Thornton as an experienced professional and look forward to supporting you as you grow you career with our organisation.
If you would like to join Grant Thornton, you may have a few questions about our organisation, how we do business, our culture and our global opportunities....
By ensuring that our clients are matched with professionals most familiar with their industry, P&A Grant Thornton aims to provide a seamless onboarding...
Emerging markets and shifting consumer demand are creating new opportunities in food and beverage, with business leaders investing in new products, markets,...
Our vision is to help learning institutions and business organisations go beyond and create powerful learning cultures through technology integration,...
Energy markets worldwide are undergoing major changes. P&A Grant Thornton can help you understand and navigate ensuing challenges and make sure you have the...
Optimism is slowly returning to the global economy, but the financial services industry needs to regain the trust of public and private bodies. To truly go...
Across the globe, not for profit organisations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...
The outsourcing industry is one of the fastest growing sectors in the Philippines. Growth in the industry is at an annual average rate of 20%. The industry is...
Across the globe, countries are moving towards leaner, more commercial, locally focused, and responsive government and public sectors. At P&A Grant Thornton,...
Opportunity and optimism have emerged within the retail estate and construction industry. At P&A Grant Thornton, it’s our goal to help you benefit from these...
At P&A Grant Thornton, we’ll work with you to capitalise on all opportunities, manage the inherent risks the industry has to offer, and provide relevant...
Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism. At P&A Grant Thornton, we know...
With operational cost, price competition, and currency volatility, pressure on profits continues to pile on retailers. Advancements in e-commerce are also...
もし工場長が企業経営者になったら 第11回
もし工場長が企業経営者になったら
第11回 事業に対する客観視(3)- フィリピン法人における３C分析の利用-
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。
親会社とフィリピン法人の認識ギャップ
前回のA社の事例では、親会社の期待とフィリピン法人の主張のギャップがあった。
このギャップについては、親会社とフィリピン法人の間で、フィリピン法人の目指すべき姿に齟齬があるために生じている。まず事業戦略を改めて共有することで、フィリピン法人の目指すべき姿についての認識ギャップを埋める必要がある。事業戦略を共有するのに重要な視点は「誰に（顧客）何を（提供価値）どのように（独自技術）提供するのか」という点である。この点に関して、親会社とフィリピン法人の間で齟齬があると、フィリピン法人の経営の方向性が定まらなくなり、フィリピン法人経営者の意思決定の軸がぶれてしまう。
事業戦略の共有にあたり有用なツールとして3C分析がある。3C分析とは、顧客・市場(Customer)と自社(Company)と競合(Competitor)についての分析をいう。「顧客（顧客ニーズ）」を選択し、その期待に対して最高の形で応えるために「自社の経営資源」を集中させ、そのことに関する限り、他社を圧倒する差別化を実現することを目標とする。この3C分析にあたっては、一般的に、顧客・市場の分析、競合の分析、自社の分析の順で進めていくことが多い。この3C分析を利用して、A社の例を分析していく。
- 顧客・市場 (Customer) の分析
- 目的：市場や顧客のニーズの変化を把握する
- ポイント：全ての顧客ニーズには応えられないため、対象となる顧客を選択していく
- 競合(Competitor)の分析
- 目的：競合が市場や顧客のニーズの変化にどのように対応しているかを把握する
- ポイント：他社と同じでは認知してもらえないため差別化する
- 自社(Company)の分析
- 目的：自社が市場や顧客にニーズの変化に合わせ、競合の対応を鑑みながら、自社が成功する要因を見いだす
- ポイント：自社の経営資源には限りがあるため、自社の能力を集中させている
A社事例
取り扱い製品
親会社の３C分析
- 市場分析
- 親会社向け
- θ製品：ニーズは引き続き安定。低コスト供給。
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- α・β製品：品質保持、安定供給が要求される。確かにタイ法人の人件費増の傾向は気にはなっている。
- 他社向け：市場（ニーズ）があるかもしれないが、親会社において取引実績がない相手先とフィリピン法人の取引は考えていない ⇒親会社向けθ製品に注力すべき
- 親会社向け
- 競合分析
- θ製品：他社競合は存在しない。親会社及び他のグループ子会社のコストよりも安い価格で製造できれば良い。
- 自社分析
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- θ製品：徹底した機械化による低コスト及び安定供給の実現が成功要因。
フィリピン法人の３C分析
- 市場分析
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親会社向け
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θ製品：ニーズは引き続き安定。低コスト供給。
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α・β製品：品質保持、安定供給が要求される
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他社向け：市場として大きく魅力的
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- 競合分析
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θ製品：他社競合は存在しない。親会社及び他のグループ子会社のコストよりも安い価格で製造できれば良い状況にあるが、将来的にフィリピンよりも人件費が安い他国拠点が競合になる可能性もある。
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α・β製品：タイ法人が独占。フィリピン拠点よりもコストは高いが品質が良好。
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他社向け：他社は海外メーカーからの輸入に頼っているため、当該海外メーカーが競合。高品質であるが、高価格及び輸入のため納入まで時間がかかる状況。
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- 自社分析
- θ製品：徹底した機械化による低コスト及び安定供給の実現が成功要因。
- α・β製品：タイ法人と同品質かつ低コストを実現が成功要因。
- 他国：現在のθ製品の仕様を一部変更することで提供可能であり、フィリピン「現地」から低コストで安定供給できることが成功要因。
リスクとリターンの検討
上記における親会社とフィリピン法人の考え方の違いというのは、よく聞く話であり、互いに相手との意見がかみ合わずに話が平行線になることが多い。そもそも、フィリピン法人の主張は、チャンスと経営資源を最大限活用することによるフィリピン法人が生み出す「リターン（の最大化）」について議論している一方で、親会社からの批判はフィリピン法人が晒される「リスク（の最小化）」について議論しているため、話がかみ合わないのである。この「リターン」と「リスク」をそれぞれ明確にし、比較することで、意思決定につなげていく。
次回は引き続き、有効なツールを活用して事業戦略の内容を検討していく。
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200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。
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