On the top floor of the Tanigawa Group Building, disputes continue in the spacious office area. The entire floor of the office area has been emptied by Katsuo, and she doesn't want more people to know about the group's internal disputes, which is not good for the group, but also has a significant impact on the group's stock market.

"If it's not for the sake of guarding Tanigawa, or for your uncle's wishes... If I didn't wait for you to grow up, and when you came back to change yourself, would I be willing to manage Tanigawa? I'm not quite a president at all! He Jianmin roared, he was angry, he had worked hard to support himself for so many years, no one helped, no one understood, countless late nights he was looking at the photos of He Kedi, looking at the photos of Soho for comfort, he was so depressed, He Dong even came to 'force the palace'.

He paused, and then said loudly sarcastically:

"Do you think you can take care of Tanigawa by learning some business administration and some economic and trade theories? I'm telling you, don't even think about it, you don't even know how hard it is... I just want to stay in my study and read a few books with peace of mind, and if I can, I can write two books myself... Do you think I want to? I just want to ask you, you touch your chest and ask, what the hell do you want to do? You can't remember anything of what you did yourself? ”

"You've really forgotten what the hell you look like?"

“...”

"Which one are you playing with me now? Seizure of power? ”

“...”

"If you have this ability, I'll give it to you, as long as you can take care of it, I'll hide far away, trying to be clean..."

“...”

He Jianmin looked at He Dong, who was sitting there sneering, and really wanted to go up and smoke him. This scum who insults the family style, but he still wants to persuade him, after all, it is his only seedling, the only seedling of the He family:

"You want to destroy it? Your grandfather spent seven years looking for direction... It took you and your grandmother thirty years to lay this fertile soil, and the sacrifices they paid are not what you can imagine, this is Daning City, a milestone in the business community of Jiang Province and even the whole empire! They work hard, they are honest and simple... After the company makes a profit, it does everything possible to feed back to the society, in exchange for the glory of the He family, in order to be overshadowed by future generations... You... Your uncle is a Ph.D. in mechanical engineering from the UK, and he is a business wizard. His thinking model is ahead of his time, and he has his own system for social development and change, and his influence on Tanigawa is immeasurable, and I am still implementing his strategic plan..."

He Dong crossed his legs, holding a tool for trimming his nails in his hand, glanced at He Dongchuan, and said indifferently:

"I admit that there are many practical benefits to the establishment of the group, and it was not invented by Hekedi, and he is not unaware of the drawbacks... You! I guess you can't even see the drawbacks! ”

"Come... You kid talk about it, you have a long ability! He Jianmin laughed angrily.

"The book is angry! After the establishment of the group, there are many branches, complex organizational levels, and the management chain is too long, fortunately, your eldest brother has the foresight to sell off those joint-stock companies with different financial management bases due to mergers, asset restructuring, and different economic benefits of various members..."He Dong stared at He Jianmin: "But what did you do?" Don't you see the evaluation of the personnel, budget, accounting and supervision of the financial institution by the group audit mechanism? Although it is conducive to preventing the loss of assets and the distortion of accounting information..."He Dong blew the powder remaining on his nails, turned over and looked at his fingers, nodded with satisfaction, and continued:

"However, the large scale of the group and the complexity of its operation methods make it difficult to cope with the selection, training, assignment and rotation of a large number of financial and accounting personnel, which is not conducive to the originality and enthusiasm of the financial management of each subsidiary..."

"The Group must now put in place an effective decentralized and centralized financial management mechanism... Do you know all of this? Excuse me? He Dong straightened the senior chair with his legs, looked at He Jianmin and blinked, and chuckled:

"Oh, I forgot, you don't have this kind of vision, and you don't have this kind of courage..."

"Not to mention the 'virtual' shareholders of the group, those people are simply waste... It is said that the following leaders are managed, including the general manager, deputy manager, and financial general manager of each subsidiary; The following finance department, sales department, human resources department, purchasing department, general management department, logistics department..."

"Accounting companies, insurance rating companies, venture capital, banks... Connections... Alas... You're tired of dealing with these people, how can you have the energy to develop and manage the group? Hahaha... You... I don't want to say any more, you He Jianmin are really stubborn, you should be glad to have a bold grandfather and planner uncle..."

"Which one is worry-free? The relationship between the group's personnel is intricate and mutually contained, and the meaningless consumption of resources within the group alone is enough for the annual turnover of a large company! He Jianmin refuted, he didn't want to admit that his efforts were a joke in his son's eyes, that was dignity. He looked at the bookshelf next to him and said:

"The management functions are concentrated in the Group President... A person's energy, physical strength, and time are limited after all... There are too many people to manage, and the face is too wide..."

"If the management range is small, it will rebound... If the management range is large, the group will lose the reserve talents that have been cultivated for many years! As he spoke, he slammed the wide bookshelf:

"It's a good thing to say, just manage these departments and grasp the leaders of a few departments? That's delusion! LPR continues to adjust... Intra-group transfer pricing has not yet been perfected, in order to achieve smooth intra-group capital scheduling, clear their economic responsibilities... Also consider the tax avoidance effect and realize your uncle's business strategy... Not so easy child..."

He Jianmin's ears rang with He Kedi's vision of the group in Yunnan Province in the past:

"The imperfection of transfer pricing will definitely affect the overall strategy of the group, and it will also affect the interests of all parties within the group! The competitive strategy of the group enterprise in the competition mainly includes the integration strategy and the advantage strategy. In terms of integration strategies, horizontal or vertical integration can be adopted..."

"In terms of advantage strategy, adopt a cost advantage strategy or a technology advantage strategy. Regardless of the competitive strategy adopted by the group enterprise, internal transfer pricing must be subordinated to the competitive strategy of the market..."

"Jianmin, there are also some things that transfer pricing must be considered... The parent company must also consider the management consequences when formulating transfer pricing, because transfer pricing will affect the performance of each subsidiary, and it is expected that the subsidiary with unfavorable transfer pricing will resist its formulation; It is absolutely not permissible to change behavior when it is found to be unfavorable to itself in the process of implementation, thereby deviating from the original goal or conflicting with other internal stakeholders, reducing the coordination of the group enterprise as a whole, or directly asking the parent company to change the transfer pricing system. We must get rid of the resource companies that are outdated, slow to make profits, degenerate ideas, and bloated systems. Transfer pricing will affect the income of each subsidiary through the role of income and costs, which will directly affect the amount and time of enterprise income tax payment, and the relevant departments will manage the transfer pricing from their own interests, so the parent company must also consider the restrictions of relevant laws and regulations when determining transfer pricing..."

"Transfer pricing system? Hum! He Dong's ridicule pulled He Jianmin back to reality: "Let's not talk about your pattern first, just say that these theories you talked about are simply laughing to death... I don't even understand, what did Tanigawa do to you? That's how you run it? Gu Chuan can still survive now, don't think that you have a little bit of credit, to tell you the truth He Jianmin, these are all arranged by his grandfather and his old man! ”

He Dong glanced at a blurry figure reflected on the glass window, got up and said: "You have been sitting on the mountain for more than 20 years, and now Tanigawa has not collapsed, because of the operation of grandpa a few years ago, he has long seen that you are not business material at all, and the suicide note he left behind wrote you very clearly... It's just that considering the face of your big president, you didn't let me read it to you! As a physical conglomerate, you don't even know that each subsidiary is an economic entity that operates relatively independently, and you are still talking to me about business there? Now I can't even take out 100 million yuan in the group's account, are you embarrassed to tell me the concept? ”

"Well... Since we talk about the transfer pricing system! You really don't know what you're doing for so many years! I'll tell you..."He Dong stretched out a finger and put up a finger: "What you said, it must formulate a transfer pricing management system according to the degree of participation of various stakeholders, so that the group can directly intervene according to the group's strategic needs!" Command! Do you understand the command? Are you still talking to them? What to discuss? ”

“... The upstream subsidiary production plan, according to the transfer price stipulated by the parent company, the product will be packaged and sold to the downstream subsidiary! This is the principle! Then the subsidiaries will jointly negotiate the price of the group's products and services! You manage so much and you can't manage it well, and you still want to manage it, alas! What a headache for you! He Dong shook his head with He Jianmin on his back, looked out the window and said:

According to this line of thinking, the group also has to set a transfer price based on cost in accordance with the principles of consistent goals, incentives, autonomy and fairness! Set the transfer price based on the market price! Double Pricing! He Dong held up two fingers and shook at the window.

He Jianmin stayed on the spot, he thought about it for many years, and he didn't finish it for many years, watching his son talk eloquently, he was a little shaken, looked at it carefully, and really didn't recognize him at all. Is this still that smart and cute child, is this still Xiao Hedong, who has been around him since he was a child, called Dad? He was a little incredulous, and he had to admit what he said, it seems that he is really not suitable for business, if it weren't for the profits of the investment company under the group, if it weren't for the strategic direction of the old man and the established strategy of the eldest brother, I'm afraid that Tanigawa would really be finished in his own hands, and it would have been gone a long time ago.

"By the way, I forgot to tell you, in order to avenge the uncle's family, and also for my sister. I think you might be wondering something... Forget it, I'll tell you..."He Dong turned around and looked at He Jianmin evilly: "Someone, maybe died in your room... Ha! If I were you, I would turn myself in and explain the cause now, instead of telling me your superficial truths here... What do you think? Father-sama!? ”

"You... You ruined brute! He Jianmin was shocked and took two steps back and put himself on the flower stand. He never imagined that this evil beast could do such a thing to trick himself, and he gasped heavily and scolded:

"I'm your father! You humiliating family! ”

"Wouldn't it? Why didn't you say this when you asked my uncle's family, including my mother, to fall off the cliff? Why didn't you think it was your own brother! Your wife! He Dong pointed at him with red eyes and said angrily:

"I hate myself for promising grandpa not to kill you! You should thank me! And also! You threw me in Fuso for more than 20 years! More than 20 years of loneliness and humiliation! I've been so kind to you! ”

"Brute... What a bad animal..."He Jianmin sat down on the carpet under the trellis, and kept whispering and cursing repeatedly, he couldn't tolerate the sadness welling up in his heart. This is a deep pain that he has hidden for more than 20 years, and he can't forgive He Dong for everything he did, but he... Must endure ...