C公司财务共享服务中心流程管理研究
发布时间：2021-04-02 07:29
随着全球化经济的快速发展,市场经济环境的竞争形势日益严峻。为了保持核心竞争力,企业需不断运用先进的管理思想及技术手段提高工作效率,并实现有效控制成本。同时,越来越多企业通过组织结构转型保持持续的竞争优势。财务共享服务,是财务不断标准化,专业化,流程化,信息化和智能化的过程。共享服务在进入中国的十几年中不断发展,在中国企业中得到了积极的推动。C公司作为国内供应链互联网独角兽公司,为集团公司电商平台及新零售事业提供全方位的供应链服务。随着业务的不断壮大发展,财务部将原有的结算中心转型为财务结算共享中心,采用集中化管理模式,对应收转款,应付账款,财务核算进行集中管理,使财务结算流程逐渐走向标准化,职能分工专业化,实现建立一个强大的结算中台的目标。本文以C公司财务共享服务中心作为案例研究对象,介绍了财务共享服务中心成立的背景,组织结构及运作情况,运用共享服务和流程管理概念,以及价值流图和鱼骨图分析工具,研究分析C公司财务共享服务中心的三个核心业务流程的运作管理及流程执行现状及存在的问题:流程运作沟通、流程控制机制效率低,工作流管理可视化程度不完善,信息技术标准化问题等,最后从流程控制,系统优化...
【文章来源】：广东外语外贸大学广东省
【文章页数】：84 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
1.Introduction
1.1 Research background
1.2 Objective and significance of the research
1.3 Research methods
1.4 Research content
2.Literature review
2.1 Introduction of shared service
2.1.1 Domestic and western research literature review on shared service
2.1.2 Comparison between shared service and centralization/ outsourcing
2.1.3 Shared service operation modes
2.2 Introduction of Business Process Management
2.2.1 Necessity of business process management for financial shared service
2.2.2 literature review on business process management
2.3 Analytical tools and technique
2.3.1 Cause and effect analysis（Fishbone diagrams）
2.3.2 Value added analysis
2.4 Other related theories
2.4.1 Dynamic Capabilities
2.4.2 Knowledge Management
3.Case description
3.1 Introduction to C Company
3.1.1 Company profile
3.1.2 Organizational structure of C Company
3.1.3 Strategy of C Company
3.1.4 Business model of C Company
3.2 Present situation of Finance Department in C Company
3.2.1 Framework of Finance department in C Company
3.2.2 Functions and duties of Finance department in C Company
3.3 Present situation of financial shared service center in C Company
3.3.1 Introduction to development of financial shared service center in C Company
3.3.2 Framework of financial shared service center
3.3.3 Functions and duties of financial shared service center
3.3.4 Other implementations of FSSC
3.4 Present situation of business process management of financial shared service center
4.Case analysis
4.1 Business process analysis on accounts payable
4.1.1 Current process on accounts payable
4.1.2 Problem analysis on accounts payable process
4.1.3 Problem summary on accounts payable process
4.2 Business process analysis on accounts receivable
4.2.1 Current process on accounts receivable
4.2.2 Problem analysis on accounts receivable business process
4.3 Business process analysis on pricing management
4.3.1 Current process on pricing management
4.3.2 Problem analysis on pricing management
5.Recommendations
5.1 Enhance information technology/system integration capability
5.1.1 Build up professional project management team
5.1.2 Optimize system functionality on pricing maintaining
5.2 Improve business process monitoring
5.2.1 Build up process management team
5.2.2 Enhance workflow visualization
5.3 Empower FSSC staffs
5.3.1 Encourage staffs participate more with external cross function communication
5.3.2 Establish effective knowledge creation processes
5.3.3 Encourage staffs to do field visit
5.4 Redesign and redefinition on functions and obligation
5.4.1 Clear definition on function and obligation
5.4.2 Continual subdivide functional responsibility
5.5 Improve knowledge management
6.Conclusions and discussions
6.1 Research conclusion
6.2 Research limitation and prospects
REFERENCES
【参考文献】：
期刊论文
[1]财务共享服务中心的典型案例分析与研究[J]. 段培阳. 金融会计. 2009(09)
[2]财务共享服务模式研究及实践[J]. 张瑞君,陈虎,胡耀光,常艳. 管理案例研究与评论. 2008(03)
硕士论文
[1]财务共享服务在中兴通讯集团的应用[D]. 柳映西.江西财经大学 2017
[2]中兴通讯集团财务共享服务中心建设问题研究[D]. 连长嵩.首都经济贸易大学 2013
[3]财务共享服务在中国的应用研究[D]. 年瑞丰.财政部财政科学研究所 2012
[4]财务共享服务模式下企业绩效管理问题探讨[D]. 万蓓.江西财经大学 2010
[5]共享服务管理模式探讨及其实施与控制[D]. 贾廉.东北大学 2005
本文编号：3114865
【文章来源】：广东外语外贸大学广东省
【文章页数】：84 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
1.Introduction
1.1 Research background
1.2 Objective and significance of the research
1.3 Research methods
1.4 Research content
2.Literature review
2.1 Introduction of shared service
2.1.1 Domestic and western research literature review on shared service
2.1.2 Comparison between shared service and centralization/ outsourcing
2.1.3 Shared service operation modes
2.2 Introduction of Business Process Management
2.2.1 Necessity of business process management for financial shared service
2.2.2 literature review on business process management
2.3 Analytical tools and technique
2.3.1 Cause and effect analysis（Fishbone diagrams）
2.3.2 Value added analysis
2.4 Other related theories
2.4.1 Dynamic Capabilities
2.4.2 Knowledge Management
3.Case description
3.1 Introduction to C Company
3.1.1 Company profile
3.1.2 Organizational structure of C Company
3.1.3 Strategy of C Company
3.1.4 Business model of C Company
3.2 Present situation of Finance Department in C Company
3.2.1 Framework of Finance department in C Company
3.2.2 Functions and duties of Finance department in C Company
3.3 Present situation of financial shared service center in C Company
3.3.1 Introduction to development of financial shared service center in C Company
3.3.2 Framework of financial shared service center
3.3.3 Functions and duties of financial shared service center
3.3.4 Other implementations of FSSC
3.4 Present situation of business process management of financial shared service center
4.Case analysis
4.1 Business process analysis on accounts payable
4.1.1 Current process on accounts payable
4.1.2 Problem analysis on accounts payable process
4.1.3 Problem summary on accounts payable process
4.2 Business process analysis on accounts receivable
4.2.1 Current process on accounts receivable
4.2.2 Problem analysis on accounts receivable business process
4.3 Business process analysis on pricing management
4.3.1 Current process on pricing management
4.3.2 Problem analysis on pricing management
5.Recommendations
5.1 Enhance information technology/system integration capability
5.1.1 Build up professional project management team
5.1.2 Optimize system functionality on pricing maintaining
5.2 Improve business process monitoring
5.2.1 Build up process management team
5.2.2 Enhance workflow visualization
5.3 Empower FSSC staffs
5.3.1 Encourage staffs participate more with external cross function communication
5.3.2 Establish effective knowledge creation processes
5.3.3 Encourage staffs to do field visit
5.4 Redesign and redefinition on functions and obligation
5.4.1 Clear definition on function and obligation
5.4.2 Continual subdivide functional responsibility
5.5 Improve knowledge management
6.Conclusions and discussions
6.1 Research conclusion
6.2 Research limitation and prospects
REFERENCES
【参考文献】：
期刊论文
[1]财务共享服务中心的典型案例分析与研究[J]. 段培阳. 金融会计. 2009(09)
[2]财务共享服务模式研究及实践[J]. 张瑞君,陈虎,胡耀光,常艳. 管理案例研究与评论. 2008(03)
硕士论文
[1]财务共享服务在中兴通讯集团的应用[D]. 柳映西.江西财经大学 2017
[2]中兴通讯集团财务共享服务中心建设问题研究[D]. 连长嵩.首都经济贸易大学 2013
[3]财务共享服务在中国的应用研究[D]. 年瑞丰.财政部财政科学研究所 2012
[4]财务共享服务模式下企业绩效管理问题探讨[D]. 万蓓.江西财经大学 2010
[5]共享服务管理模式探讨及其实施与控制[D]. 贾廉.东北大学 2005
本文编号：3114865
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