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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12回

    もし工場長が企業経営者になったら 第12回

    05 Jun 2017

    もし工場長が企業経営者になったら 第12回

    もし工場長が企業経営者になったら

    第12回 事業に対する客観視(4)-親会社と子会社で昌実現地ビジネス環境に対する認識ギャップ-

    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。

    前回は親会社の期待とフィリピン法人の主張のギャップについて、3C分析を利用して、①顧客・市場 (Customer)、②競合(Competitor)、③自社(Company)について分析をしてきた。

     

    SWOT分析の目的

    3C分析をさらに整理するツールとして有用なのがSWOT分析である。SWOT分析では下記の4つの項目について分析を行う

    Swot description

    このSWOTを把握しておく目的は、自社の「強み」と市場の「機会」を掛け合わせて、自社の強みを最大限に活かして市場の機会を可能な限り取る方法を模索すると同時に、自社の「弱み」が市場の「脅威」と重なって、最悪のシナリオを避ける方法について検討を行うことである。

    上記の「強み」と「弱み」は自社の分析であり、内部分析と呼ばれ、自社が改善すれば、修正可能な領域である。この部分は3C分析(顧客・市場、競合、自社)の「自社」から導きだされる。

    一方の「機会」と「脅威」は市場の競争環境から導きだされるものであり、外部分析と呼ばれ、自社が努力してもコントロールできない領域である。この部分は3C分析の「顧客・市場」と「競合」から導き出される。

     

    親会社と子会社で生まれやすいビジネス環境認識ギャップ

    さて、前回の3C分析・上記のSWOT分析を行うにあたって重要なポイントは、分析の前提となるビジネス環境をどう捉えているかであり、現地の情報を正確に掴むことと、変化を適時に捉えること、そしてその影響を適切に評価していくことである。

    この点について、日本の親会社と現地子会社で認識ギャップが生まれやすく、これが親会社とフィリピン法人の3C分析・SWOT分析に差が生じる主な原因となる。

    日本の親会社においてもフィリピンに関する情報収集は行われているものの、フィリピンと日本では物理的に距離があるし、親会社担当者がフィリピン法人にかけられる時間は限られているため、親会社がフィリピンの情報を正確に把握することは難しい。また、フィリピンのビジネス環境の変化のスピードは非常に速く、急に新たな政策や法律が発表されることもある。こういったことは日本ではない。変化を適時に捉えて評価することについては、親会社と子会社でタイムラグが発生しやすい。

    例えば、フィリピンの情報として、タイ等と比較して、ローカルの製造業の企業が少ないという情報がある。親会社目線で考えると、現地調達の割合が少なくなり、輸入に頼らざるを得ない割合が増えるため、コスト増につながるというマイナウ面しか捉えることができないこともある。一方で、フィリピン法人で情報収集を進めると、日系企業だけでなく他国企業も同様にローカル企業からの仕入れができなく困っている状況を察知して、前回のA社の事例のように、今まで親会社も取引のなかった他国企業に対しての取引開始につながるというプラス面の情報となるケースもある。

    また、フィリピン法人の従業員の退職率が高いことや、技術力が低いことについても、日本の親会社サイドでは、他の日系フィリピン法人も同様の状況であるので仕方ないと考えることがある。しかし、実は技術力の不要な単価の安い単純労働にあきているだけで、日本での研修の頻度を上げ、他の製品の製造もおこなう機会があると、スタッフのモチベーション・技術向上・退職率低下につなげられたというケースもある。

    変化を適時に捉え評価するにあたって、フィリピンのビジネス環境の変化のスピードは速く、各企業へ影響する内容も少なくない一方で、日系企業が情報収集を適時にすることは困難な状況にある。例えば、現在のフィリピンのビジネス環境に影響を与えるものとして、新政権の動きがある。

    comparison

    このように、フィリピン法人のマネジメントには、現地の情報を正確に掴むこと、そして変化を適時に把握することが求められているとともに、このような情報を、親会社に対して伝達をする必要がある。そして、適切な事業戦略を親会社と共有することで、フィリピン法人の力を最大限に発揮できる方向付けが望まれる。

     

    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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