罗兰贝格--geberit中国的策略流程再造c(编辑修改稿)

罗兰贝格--geberit中国的策略流程再造c(编辑修改稿)内容摘要：

sales 141 As a result of cost control, operating losses are reducing in line with the improvement of sales Backup Profit amp。 loss statement (Geberit Daishan) [RMB ‘000] Sales Cost of materials Gross profit (loss) personnel expenses Energy/maintenance Depreciation Marketing expenses Administration expenses Other operating expenses Management fee Total operating expenses Operating profit (loss) Net ine 1998 1999 20xx(1~9) 3284 (939) 2168 (4195) (427) (2267) (171) (2422) (1247) 0 (10729) (8561) (8659) % % % % % % % % % 0% % % % 4451 (4211) 240 (3361) (464) (2280) (170) (1756) (1719) 483 (10233) (10706) (11052) % % 5% % % % % % 39% % % % % 4866 (2224) 2574 (2959) (540) (1659) (321) (1309) (978) 0 (7834) (5255) (5401) % % % % % % % % 0% % % % Source: Geberit (Daishan), Roland Berger amp。 Partners‟ analysis 20xx(1~12)* 7763 (4000) 3425 (3947) (721) (2241) (427) (1742) (555) (100) (9915) (6490) (7223) % % % % % % % % 7% % % % 93% * Estimation 142 % % % Shortterm interest bearing debt increased nearly 4 fold, leading the shortterm liabilities increase by 123%. This amounted to % of total assets by the end of July, 20xx Source: Balance sheet, Geberit (Daishan), Roland Berger amp。 Partners‟ analysis Liabilities Development Liabilities Development, 9800 (17) 9 , 2 5 91 4 , 2 5 12 0 , 6 4 21998 1999 20xx(19) +123% [RMB ‘000] Shortterm interestbearing debt development 9800 (17) 2 , 4 8 07 , 0 2 71 4 , 5 4 9+487% 1998 1999 20xx(19) [RMB ‘000] % of total assets % of total assets % % % 143 As a result of the disproportional use of current assets and current liabilities, GDAI’s liquidity situation is deteriorating Source: Balance sheet Geberit (Shanghai), RBamp。 P analysis 7 , 8 8 48 , 5 4 71 0 , 2 0 49 , 2 5 91 4 , 2 5 12 0 , 6 4 298 99 2 0 0 0 (1 7 )Current ratio Quick ratio Current assets Current liabilities +29% +127% Development liabilities and assets [RMB ‘000] 144 Due to huge losses, the pany is solely financed by interpany loans. Liabilities increase faster than assets. Balance sheet Geberit (Daishan) 1998~ [RMB ‘000] Backup 1998 1999 20xx Fixed assets Intangible assets Inventories Other prepaid expenses Account receivable () Cash amp。 cash equivalent Total assets Share capital Retained earnings Net ine current year Total liabilities amp。 provisions Total share capital amp。 liabilities 16,309 3,942 3,296 730 2,286 1,572 28,135 35,447 (8,372) (8,659) 9,719 28,135 % % % % % % % % % % % % 16,417 3,432 3,124 222 2,325 2,876 28,396 40,901 (17,031) (11,052) 15,596 28,396 % % % % % % % % % % % % 17,010 3,135 3,999 308 2,382 3,335 30,169 41,201 (28,083) (3,919) 20,970 30,169 % % % % % % % % % % % % Source: Geberit (Daishan) 145 C2. Organization amp。 processes 146 . Organization structure 147 GDAI’s anisation structures and management team have been improved after the change of the ownership, providing the basis for further improvement GDAI Base for further improvement is established • Wholly controlled by Geberit • Organisation structure is clear and followed • Authorities and responsibilities are clear • GM„s management skills are accepted by the employees • Chinese middle management team is setup • Reporting system has setup • Positive corporate culture is forming • Internal munication and cooperation have been improved • Employees are generally motivated and have the positive attitude to the future of the pany 148 In GSHA, Geberit and Lida have not integrated well from the foundation of JV. This creates a lot of internal conflicts and management chaos GSHA Lida Geberit • Corporate culture • Management style/skills • Product lines • Markets • Work style 149 HR HR HR HR More importantly, in GSHA, the official anization structure is not implemented Official anization structure O。