所在案例库：中国专业学位教学案例中心
案例链接：https://case.cdgdc.edu.cn/case/readCaseSummary.do?caseId=8cfbcc5d087443c38bad696a52fdbc03
案例作者：周宁,郭志伟,蒙姝,谢楠
作者单位：北京航空航天大学
中文摘要：中德合资成立的KN公司是国内传统铁路交通车辆某专有设备的市场领导者，但由于市场大环境业务萎缩，该公司的经营业绩受到了显著冲击，在行业内的领导地位也受到了严重威胁。为此，KN公司积极开拓新业务市场，并在开拓伊始取得了“看上去很美”的结果。然而，就在新业务大客户给出重点项目的“大蛋糕”之后，KN公司所面临的项目交期紧、外方股东对新业务项目产生质疑、销售收入难以得到及时确认，以至于影响项目成员绩效的评估等一系列问题此起彼伏，凸显KN公司面对新业务市场的扩展并没有做足准备。如何优化项目进度管理？如何规避收款风险？如何选择合适的收入确认时点？以及如何化解中外文化冲突？KN公司项目经理的新业务破局之路，犹如“凤凰涅槃，浴火重生”般艰辛。
英文摘要：KN, a Chinese-German joint venture company, is a market leader of a special device for railway application in Chinese domestic market. Due to the reduction of market demand, business performance of KN company is impacted seriously and its leadership in this business area is also under great threat. Therefore, KN company is trying to develop new business in order to change this severe situation. Indeed, the actions which KN company adopts seems to bring “big benefit” to the company in the beginning. But when the company receives some large orders for the customer’s key projects, they found that they are facing more severe problems on some important issues, such as on-time delivery, challenges from German investor on new business,
and unpunctual sales revenue recognition, etc. These problems have gradually impacted the project execution performance of KN company and its evaluation. In this case, the company realizes that it is not fully prepared for them to receive such sudden business increase. How does KN company optimize its project schedule management? How does it avoid the risk of account receivable?How will the KN company do sales revenue recognition at appropriate point of time? How should KN company deal with the culture conflicts between different investors? The road which project managers in KN company walk on in new business is full of thorns and the process that KN company solves all the problems will be so tough like rebirth of the phoenix through the fire.
中文关键词： 应收账款，预收收入，收入确认，项目进度，文化冲突
案例入库时间：2017-04
