伊顿共享:不做“会计工厂”

发布时间：2018-05-13 10:46

本文选题：共享服务中心 + 财务共享服务　；参考：《首席财务官》2017年06期

【摘要】：子曰,名不正则言不顺。记不清这是本刊第多少次重温国际财务共享服务管理协会IFSS对财务共享服务做出的经典定义了——所谓财务共享服务是依托信息技术以财务业务流程处理为基础,以优化组织结构、规范流程、提升流程效率、降低运营成本或创造价值为目的,以市场视角为内外部客户提供专业化生产服务的分布式管理模式。据此,我们对上述概念归纳出5大核心的关键转变:信息技术为基础、业务流程为核心、多样化的实施动机、市场化的视角、生产式服务以及分布式服务。在过去的十年时间里,基于成本动因的两大核心转变——"市场化的视角、生产式服务以及分布式服务"——以众所周知的"会计工厂"大行于道。然而在移动互联网带来的IT部署成本急剧下降、业财一体化融合浪潮迅速席卷大中型企业的当下,上述概念中的其余三大核心转变,在越来越多领先的共享服务中心中变得日益闪耀。在早前本刊所做的案例研究中,我们通过大华股份的"中国式共享"已经充分讨论了移动互联网的广泛应用对于企业部署共享服务中心的全新启示。而在本期《首席财务官·共享服务》专刊的特别报道中,我们选取了著名的工业巨头伊顿位于苏州的国际共享中心作为研究案例,来梳理"多样化的实施动机"下共享服务中心的发育脉络。伊顿国际共享中心负责人潘莉莉在接受专访伊始就明确发声,"我们不做会计工厂。"在她看来,那些规模中等的企业集团如果要部署共享服务中心的话,其对于内部管控的着眼点应重于成本考量。这正是我们一再强调的新一代共享服务浪潮中最值得关注的转变。所谓"一花一世界,一叶一菩提"。无论如何,新一代共享中心都不再是"全世界都一样难吃"的快餐店汉堡,"各庄都有各庄的高招"将是《首席财务官·共享服务》为CFO们不断寻找有独特闪光点的共享中心案例的持续动力,而这些点滴的"高招"也注定会踩踏而成通往CFO们顿悟小径的"禅门公案"。
[Abstract]:Confucius said that if the name was not correct, it was not right. I can't remember how many times this magazine has revisited the classic definition of financial sharing service made by the International Association for the Management of shared Financial Services (IFSS)-the so-called financial sharing service is based on financial business process processing based on information technology. In order to optimize the organizational structure, standardize the process, improve the efficiency of the process, reduce the operating costs or create value, the distributed management model of providing specialized production services for internal and external customers from the market perspective. Accordingly, we sum up five key changes to the above concepts: information technology as the basis, business process as the core, diversified implementation motivation, market-oriented perspective, production-oriented services and distributed services. Over the past decade, the two core changes based on cost drivers-"market-oriented, production-oriented and distributed services"-have become widely known as "accounting factories". However, with the rapid decline in IT deployment costs brought by the mobile Internet, and the rapid wave of integration of industry and finance across large and medium-sized enterprises, the other three core changes of the above concepts are under way. In a growing number of leading shared service centers become increasingly shining. In our earlier case study, we have fully discussed the implications of the widespread use of the mobile Internet for enterprises to deploy shared service centers through the "Chinese share" of Dahua shares. In a special report in this issue of "Chief Financial Officer sharing Services", we selected the famous industrial giant Eton's International sharing Center in Suzhou as a case study. To sort out the "diversified implementation motivation" under the shared service center development context. "We don't work as an accounting factory," said Lily Pan, director of the Eton Center for International sharing, at the beginning of the interview. In her view, the medium-sized conglomerates should focus more on internal controls than on cost if they are to deploy shared service centres. This is the most noteworthy shift in the new generation of shared services that we have repeatedly stressed. The so-called "one flower a world, one leaf one bodhi". Anyway, The next generation of shared centers will no longer be "all the world is just as bad" fast food hamburgers, "every village has its own village" will be the "Chief Financial Officer sharing Services" for the CFO to continue to look for unique points of the sharing center The continuing dynamics of the case, And these little "tricks" are destined to trample into the CFO epiphany path of the "Zen door case."
【分类号】：F406.7

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