CARtech: Implementing a Finance-First Integration Strategy

Cartech Technology Development Co. Ltd. (CARtech) was a fast-growing used car platform based in Qingdao, Shandong Province, China, that connected consumers, car dealerships, and financing partners through a data-driven marketplace. In spring 2023, Chief Financial Officer Mei Lin was navigating the complex post-merger integration of numerous independent “mom-and-pop” dealerships into the company’s corporate structure. Lin had introduced a finance-first strategy to standardize processes on four fronts: centralized cash management, standardized contracts and tax documentation, inventory control, and cost transparency. But dealerships complained that new, standardized financial controls were crippling business agility. How should Lin respond to the escalating conflict between the need for centralized control and the demand for front line flexibility?