【作者】 张虹；

【导师】 祝焰；

【作者基本信息】 华中科技大学 ， 会计学， 2012， 硕士

【摘要】 多元化战略通常是一些发展比较成功的企业具备资本积累后，为了进一步扩张所采取的战略模式。理论上而言，多元化战略可以促使企业通过规模经济、范围经济和提高市场影响力来分散经营风险，实现资源的充分利用等途径来增强企业竞争力。随着经济环境的变化，国内外的很多企业都有从单一经营逐步向多元化经营转变的过程，多元化战略是否会提高企业绩效也成了实务界和理论界广泛关注的问题。从现有的研究成果来看结论也不确定，特别是对于像我国这种新兴的市场经济环境下的研究较少，其研究仍具有理论价值和实践意义。笔者从战略管理的角度，认为多元化战略与企业绩效的研究离不开战略实施过程中管理工具和方法的应用，战略实施过程的不同产生的结果也不一样，因此本文尝试从组织结构出发，探讨多元化企业设计何种组织结构产生的绩效更高，进而为多元化企业的组织结构设计提供建议和指导。研究结果表明，企业多元化战略是在外部环境和内部因素的共同作用下形成的，结构跟随战略，企业战略会对企业组织结构产生重要影响，进而影响整个管理控制过程和不同管理工具的应用，最终反映为企业绩效的不同。只有与战略相匹配的组织结构才能进行最合理的分工、权责划分和流程设计，事业部型组织结构适当的分权处理可以使各个部门有更大的自主权，相应地，高层管理者亦可以从繁杂的日常管理中摆脱出来，注重整体战略实施。因此，高效率的经营可以提高企业绩效。同时，理论和实证研究均表明，事业部型组织结构是最适合多元化企业的，多元化程度越高的企业越可能采用事业部制组织结构，并且，多元化企业采取事业部制组织机构的绩效更高。更多还原

【Abstract】 The diversification strategy is usually used by some successful companies which had accumulated enough capital and decided to get further expansion. Theoretically, the diversification strategy can encourage companies to enhance their competitiveness through economies of scale, take full advantage of the range of economic and market influence to spread business risk, achieve resource means.With the economic environment changed, many domestic and foreign companies have gradually operated range from a small scale to the diversification, whether the diversification strategy will improve corporate performance has become a widespread concern of practitioners and theorists. Conclusions from existing research achievement are not sure, especially less study for the emerging market economic environment, so our study still has theoretical and practical value. From a strategic management perspective, the author think study for strategy of diversification strategy and corporate performance can not ignore the implementation of the strategy process. Different performance may come from different management tools and methods, even though they implement the same diversification strategy. So this paper try to think about the factor of organizational structure, explore what organizational structure design can result the higher performance of diversification companies, and thus help diversification companies for organizational structure design.The study results show that diversification strategy is formed under the joint action of the external environment and internal factors, and structure followed strategy. Company strategy will have an important impact in organizational structure, thereby affecting the entire management control process and the application of different management tools, ultimately reflect the different corporate performance. Only organizational structure matches to diversification strategy can result in reasonable division of labor, division of responsibilities and process design. Division organization structure appropriate decentralized processing allows a greater degree of autonomy to the various departments, senior managers extricating itself from the complex day-to-day management, focusing on the overall implementation of the strategy, efficient management can improve business performance. At the same time, both theoretical and empirical research shows that business unit organization structure is the most suitable for diversification companies, the higher the degree of diversification of the companies, the more likely the division system organizational structure and diversified companies to take the division system organization performance higher.更多还原