H集团基于共享服务的财务流程再造研究

发布时间：2018-05-03 02:17

本文选题：财务共享服务 + 流程再造　；参考：《哈尔滨工业大学》2017年硕士论文

【摘要】：近年来,市场环境瞬息万变,企业原有的财务流程已经无法适应当今时代的需要,呈现出占用大量劳动力但工作效率仍旧低下等问题。为了从根本上解决这些问题,企业应对财务流程、组织形式以及工作方法进行重新思考,于是财务流程再造应运而生。财务流程再造实现方法有很多种,而现如今共享服务成为实现其的一个新兴手段,它可以使财务人员摆脱机械的会计核算,使其更多的参与到管控职能,发挥财务人员应有的价值。本文就以H集团为例,对其基于共享服务进行财务流程再造。本文从信息化的大时代背景和H集团现有流程急需转型的迫切需要出发,结合H集团的实际情况,通过流程优选矩阵选择出需基于共享服务进行再造的5个财务流程:员工费用报销、采购至应付、销售至收款、总账核算及资金结算。从多个方面对上述流程的现状进行分析,深入探究各流程现阶段所存在的问题。同时采用全工时评量法对上述5个流程及其下属流程进行再造测算,结合测算结果、现状及存在问题分析,针对每个细分流程提出流程再造改进意见。依据改进意见并基于共享服务对细分流程进行再造,绘制再造后的流程图并对再造流程加以详细描述。本文将理论分析和案例研究联系起来,同时运用定性和定量分析对H集团的财务流程基于共享服务加以再造,不仅有助于H集团自身完成财务管理转型、提升财务工作效率、实现成本效益最大化,也为我国制药类企业或者大型企业今后基于共享服务进行流程再造提供了一定的借鉴意义。
[Abstract]:In recent years, the market environment is changing rapidly, the original financial process of enterprises has been unable to adapt to the needs of the times, showing that a large number of labor force is occupied but the work efficiency is still low. In order to solve these problems fundamentally, enterprises should rethink the financial process, organizational form and working methods, so financial process reengineering came into being. There are many ways to realize financial process reengineering, but today shared service becomes a new way to realize it. It can make financial personnel get rid of the mechanical accounting and make them participate in the control function more. Give full play to the value due to the financial staff. This paper takes H Group as an example to reengineer its financial process based on shared services. Based on the background of the information age and the urgent need for the urgent transformation of the existing process of H Group, this paper combines the actual situation of H Group. Through the process selection matrix, we select five financial processes that need to be reconstituted based on shared services: employee expense reimbursement, purchasing to payable, sales to receipts, general ledger accounting and fund settlement. This paper analyzes the current situation of these processes from many aspects, and probes into the existing problems of each process at the present stage. At the same time, the whole man-hour evaluation method is used to calculate the above five processes and their subordinate processes. According to the calculation results, the present situation and the existing problems, the paper puts forward some advice on the improvement of the process reengineering for each subdivision process. According to the improvement opinion and based on shared service to reengineer the subdivision process, the flowchart after reengineering is drawn and the reengineering process is described in detail. This paper links the theoretical analysis with the case study, and reconstructs the financial process of H Group based on shared services by using qualitative and quantitative analysis, which not only helps H Group to complete the transformation of financial management, but also to improve the efficiency of financial work. The maximization of cost and benefit also provides a certain reference for Chinese pharmaceutical enterprises or large enterprises to carry out process reengineering based on shared services in the future.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

【参考文献】