Abstract
The aim of this report is to present an in-depth organisational analysis of Kikuoka Luxembourg SA, a company specialising in the hotel and golf industries, based in Luxembourg. The analysis draws on various theoretical concepts, including the division of labour, coordination mechanisms, departmentalisation, sources of power and the organisational life cycle, in order to determine how the structure of Kikuoka Luxembourg SA has evolved and how it currently operates.
Extract
[...] Analysis of power centres within the organization 3.3.2.1. Analysis of location of power In the existing power dynamic, it is possible to distinguish authority from power. When we analyze the board oversight, shareholders and the board remain geographically distant and depend on periodic (often vague) reports, resulting in a de facto decentralization of daily governance. Within the structure, the CEO embodies authority since she is the family of shareholders. However, in reality, her power is completely decentralized. As we have been able to highlight, she is under strong influence from the Accor brand for the management of the hotel and the restaurant, leaving little potential influence on the management of these establishments and on the ability to form a strategic vision. [...]
[...] 2.4 Golf Department The golf director is the CEO's spouse, who prioritizes building a prestigious golfing experience, often investing in high-end facilities or reducing membership fees to stay competitive, sometimes at the expense of profitability. Luxembourg's small size and multiple golf courses lead to pricing pressures. 2.5 Organizational Structure There are two main departments: 1. Hotel and restaurant (accor-run) 2. Golf Operations (run by the Golf director) The legal entity is Kikuoka Luxembourg S.A., one single corporate body, but with siloed operations (distinct accounting, HR, marketing systems). [...]
[...] The autonomous management of each sector intensified strategic divergences within the organization. Among the key players, there are the operations managers. Their roles are important since they work in relative autonomy on their objectives and on the management of the teams. However, one of the key points of the analysis is of course the lack of dialog between these people but also the fact that everyone comes from different cultures: the golf manager is English, the hotel manager is French and it is important to remember that the owners are Japanese. [...]
[...] et Huault, I. (dir.), Les Grands Auteurs en Management. -150). EMS Éditions. https://doi.org/10.3917/ems.charr.2017.01.0129 - Braun, P. et Coron, C. (2021). Chapitre 1. Le travail de mise en cohérence des politiques et dispositifs RH avec le projet stratégique de l'entreprise. Le rôle politique de la fonction RH Du projet stratégique à sa mise en oeuvre opérationnelle. [...]
[...] We will analyze below how the activities are then organized and its impacts. 3.1.2. Organizational structure analysis and impacts on productivity, costs, business and reputation 3.1.2.1 Characteristics of the departmentalization and management issues Kikuoka Luxembourg SA operated under functional departmentalization by input. This means that the organization was divided into departments based on their respective functions, such as hotel management, golf course management, human resources, and accounting. Each function operated independently, with little to no coordination between them. The functional division at Kikuoka was exacerbated by the fact that each department had distinct priorities and objectives, with no real common strategy. [...]
