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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11回

    もし工場長が企業経営者になったら 第11回

    05 May 2017

    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。 

    1. 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
    2. 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
    3. 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

    product produced in Thailand, Japan and Phils

    親会社の3C分析 

    1. 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。
        • 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
    2. 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。
    3. 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。

     

    フィリピン法人の3C分析

    1. 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。

        • α・β製品:品質保持、安定供給が要求される

      • 他社向け:市場として大きく魅力的

    2. 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。

      • 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。

      • 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。

    3. 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。

    お問い合わせ:

    Japan.Desk@ph.gt.com

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