内蒙古伊利实业集团财务集中管理效果研究

发布时间：2018-01-07 14:19

本文关键词：内蒙古伊利实业集团财务集中管理效果研究　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济全球化促使组织结构扁平化的企业集团在我国出现,并使其成为我国经济腾飞的主力军。然而目前这些企业集团普遍存在大企业综合症,即信息不能得到有效沟通、决策不能及时做出以及管理上比较费时、费力、效率低。要改善这些问题,企业集团最重要的就是重塑软实力,学习并应用国外的先进的管理理念和管理模式。当前,财务集中管理一方面能够对集团进行全面、全过程的监控,另一方面,能够提高经济效益,成为大企业集团财务管理模式的首选。伊利集团顺应国际主流趋势,于2006年开始引入Oracle的ERP系统,逐步实现了财务集中管理,经实地调查、总结,其财务集中管理具体现在：组织的结构架构、会计核算、资金管理、信息管理、预算管理、成本管理等几个方面。本文在对伊利集团2006—-2012年的采用财务集中管理后,相关数据对比分析的基础上,从市场能力、奶源基地建设能力、盈利能力、组织协调能力等方面分析伊利的可持续增长能力；通过对应收账款占销售收入比进行比较,分析货币资金管理的效果；通过对销售成本率的计算,分析成本管理获得效益；同时对会计信息提供、会计核算核算取得的效益及预算管理成效进行定性的描述。同时本文也看到了伊利财务集中管理中存在的问题,如流程复杂、监督不力、预算不实等,并提出了解决对策。
[Abstract]:Economic globalization makes the flattened organizational structure of enterprise groups appear in our country, and make them become the main force of our country's economic take-off. However, at present, these enterprise groups generally exist the syndrome of large enterprises. That is, information can not be effectively communicated, decisions can not be made in time and management is time-consuming, laborious, inefficient. To improve these problems, the most important thing for enterprise groups is to reshape soft power. Study and apply the advanced management concept and management model of foreign countries. At present, financial centralized management can, on the one hand, monitor the whole process of the group, on the other hand, it can improve the economic benefit. Become the first choice of large enterprise group financial management model. In 2006, Yili Group began to introduce the ERP system of Oracle to comply with the international mainstream trend, gradually realized the centralized financial management, through field investigation, summarized. Its financial centralized management concrete present: the organization structure structure, the accounting, the fund management, the information management, the budget management, the cost management and so on several aspects. Based on the comparative analysis of the relevant data, this paper analyzes the market ability, the building capacity of milk source base and the profitability of Yili Group from 2006 to 2012 after adopting financial centralized management. The ability of organization and coordination to analyze Yili's ability of sustainable growth; By comparing the ratio of accounts receivable to sales income, the paper analyzes the effect of money fund management. Through the sales cost rate calculation, the analysis cost management obtains the benefit; At the same time to provide accounting information accounting accounting gains and budget management effectiveness qualitative description. At the same time this paper also saw the Yili financial centralized management problems such as complex process weak supervision. The budget is not realistic, and puts forward the solution countermeasure.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.82

【共引文献】