Case | HBS Case Collection | October 2006 (Revised July 2007)

China Resources Corporation (A): 6S Management

by Dennis Campbell and David Lane


In 2006, Jiang Wei, CFO of China Resources Corporation, was seeking to implement a variety of new management control systems in a complex diversified corporation during a period of rapid economic expansion in mainland China. Instilling efficiency, productivity, management, and control into what had been a traditional state-owned enterprise posed challenges on many fronts. The case enables a discussion of the various ways in which balanced scorecards and strategy maps can be integrated with traditional management control systems to govern strategy implementation in a diversified corporation. Additionally, it allows students to appreciate the benefits and challenges of using highly formal performance management systems in the face of strategic uncertainty.

Keywords: Accounting; Business Conglomerates; Governance Controls; Balanced Scorecard; Management Systems; Performance Improvement; Business Strategy; China;


Campbell, Dennis, and David Lane. "China Resources Corporation (A): 6S Management." Harvard Business School Case 107-013, October 2006. (Revised July 2007.)