With the relocation of the production base and market of printed circuited board (PCB) industry, the enterprise value activities of Taiwan PCB house extended to overseas gradually, especially to Mainland China. Therefore, the business operation was changed to the complex multinational corporation (MNC) management style from the simple single-side enterprise management style. It is an important issue for MNC to how to design or find the suitable management control system (MCS) and to integrate and allocation the enterprises operation resource to keep the good business performance and achieve MNC¡¦s development goal or target by the suitable MCS. The purpose of this study is to investigate the relationship between MNC organization, subsidiary strategic role, MCS and business performance through interview with five Taiwan PCB houses who invested in Mainland China at least five years. The study results are as following: 1.The design of MCS for MNC¡¦s parent company and subsidiaries is based on the subsidiary strategic role, management characteristic and organization type. 2.The parent company of Taiwan MNC would like to modify their own MCS while subsidiary¡¦s business operation scale or situation has any change. 3.Since the MCS is executed efficiently, the operating performance of these case companies can be kept at a certain level.

本個案分析以奇異塑膠台灣子公司為例，說明在面對各跨國公司區域整合紛紛將將區域總公司設在中國的趨勢，台灣產業外移，奇異塑膠台灣子公司如何避免被邊緣化的威脅？ 說明台灣在2000年初、電子組裝產業由OEM 轉型為ODM，及雖然生產線外移但是產業仍將研發連同規格制定仍舊保留在台灣。而奇異塑膠台灣的子公司經理人如何發揮他的創業家精神，利用這些規格制定留台灣優勢的因素、還有他的敏銳的觀察力發現電子產業的國際與大中華區域之間的價值鏈，善用他與總公司與姊妹公司的良好關係兜售他的創意、取得母公司的支持資源、而培養奇異塑膠台灣子公司在電子組裝產業獨特的能力，進而對在中國的姊妹子公司做出貢獻。而這ㄧ連串的主導活動奇異塑膠台灣子公司不但沒有被邊緣化，反而子公司因此轉型，子公司經理人運用他的創意制定“台商規格制定的生意的平台“使子公司的地位在電子產業處於更重要的策略角色，組織不但未被縮編、還因此增加人員、且獲得總公司的認可，更將重要的電子產業的全球角色成員編列在台灣及ㄧ系列的獨特資源。 筆者也將此個案與歷年的文獻做比對，讓個案更有學理的基礎，可以有信心的用本文作為跨國公司在台灣的子公司做為發展的參考及勉勵，並且個案所述的價值鏈及台商規格制定的生意的平台是可以套用在任何國籍或跨區域需要規格制定的產業上。希望這個成功的模式可以幫助別人。 / This case study uses GE Plastic as an example to illustrate how a Taiwanese branch prevailed when facing the global trend that international corporations, including Taiwanese firms, restructured their district headquarters to mainland China. Taiwan GE Plastic general manager leveraged Taiwan’s unique advantages on product specifications to gain strategic importance and supports from its global and regional headquarter. This manager realized several facts: first, although Taiwan moved its manufacturing components to mainland China. Taiwan kept its designing capabilities in-house; second. Greater China needs Taiwan’s capabilities to complete the value chain and generate profits; third, she maintained favorable relationships with the global headquarter and China regional headquarter. In lights of these facts, she sold an innovative concept to the global headquarter and attained resources to create a platform that kept Taiwan GE plastic relevant. This “speciation-dictating” platform enabled Taiwan GE Plastic to dominate its industry and contribute enormously to its sibling, the China branch. Not only wasn’t it marginalized, Taiwan GE Plastic placed itself in a key strategic position and gained recognition from its mother headquarter. This platform is not bounded by a particular industry and can be used in many other domains. Practitioners from other industries in Taiwan may gain insightful implications from this case and reposition their Taiwan branches in a vantage point.