B公司财务共享中心整合性问题及改进研究
发布时间：2021-11-13 15:44
移动互联网,是将移动通信和互联网二者结合起来,并通过互联网的技术、平台、商业模式和应用与移动通信技术结合的实践活动总称。移动互联网的共享经济是一场深刻的资源革命,它将社会引导进入共享经济时代。在移动互联网时代,人们可以在任何时间、任何地点,以任何方式获取并处理信息。移动互联网的发展与应用,促使企业管理架构更加扁平化,给企业会计核算与财务决策也带来新的变化。为了优化组织内部结构、降低企业的运营成本、规范业务流程、提升流程效率,越来越多的企业采用财务共享中心这种新的财务管理模式。B公司在2010年就开始了财务共享中心的规划,在2013年底完成财务共享服务中心一阶段建成上线。一阶段建成后,B公司作出了集团平台化转型的战略决策,并一口气推出多个跨界品牌,B公司财务共享中心面临着平台化转型和智能化转型的挑战。本文以B公司财务共享服务中心的改进为核心研究对象。论文首先介绍研究背景和意义,阐述财务共享服务文献综述和基本理论;然后介绍了B公司基本概况和财务共享服务中心基本情况;再对B公司现有财务共享服务中心的优点和缺陷方面进行剖析;列举B公司财务共享服务中心管理难点,包括酒店数量多且跨地域、业务扩张过...
【文章来源】：广东外语外贸大学广东省
【文章页数】：92 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
ABBREVIATIONS
CHAPTER1 Introduction
1.1 Research Background
1.2 Research Objective
1.2.1 Research objectives
1.2.2 Research significance
1.3 Research methods
1.4 Thesis structure
CHAPTER2 Literature review
2.1 Concepts of financial shared service center
2.1.1 Definition of financial shared service center
2.1.2 The goal of financial shared service center
2.1.3 The characteristics and role of financial shared service center
2.1.4 Development and change of financial shared service center
2.2 Related theories and conceptual models of financial shared servicecenters
2.2.1 Specialized division theory and scale economy effect
2.2.2 SPORTS method
2.2.3 Business process re-engineering(BPR)method
2.2.4 Shared service center conceptual model
2.3 The international and domestic researching status
2.3.1 International research status
2.3.2 Domestic research status
2.4 Innovations of the research
CHAPTER3 Case Description
3.1 Introduction of B Company
3.2 New challenges of B Company
3.3 B Company FSSC general information
3.4 Phase I highlights of financial shared service center of B company
3.4.1 Accounts payable and invoice process
3.4.2 Payment process
3.4.3 General ledger process
3.4.4 e-Banking process
3.5 Current situation of financial shared service center of B company
3.5.1 Organization status of B company
3.5.2 Current situation of financial shared service center of B company
CHAPTER4 Case analysis
4.1 Defects of financial shared service center of B company
4.1.1 Organizational structure of sharing center
4.1.2 Detail integration problems of FSSC
4.1.3 IT construction problems of FSSC
4.1.4 Unreasonable setting of assessment standards and indicators
4.1.5 Staff in the sharing center are lack of enthusiasm
4.2 The necessity optimization of FSSC of B company
CHAPTER5 Suggestions
5.1 Organization function setting of sharing center
5.2 Financial integration of sharing center industry
5.2.1 Receivables improvement
5.2.2 Fund payment improvement
5.2.3 Handling and improvement of specific problems
5.3 IT construction
5.4 Setting and optimization of assessment indicators of sharing center
5.4.1 reset the assessment standard of financial shared service center
5.4.2 Reduce the cost of financial coordination with J company group andimprove the automation of financial shared service center
5.4.3 Reset the indicators to improve the enthusiasm of operators in thesharing center
5.5 Promotion of enthusiasm of staff in sharing center
5.5.1 recruitment
5.5.2 Talent cultivation
5.5.3 Performance appraisal
CHAPTER6 Conclusion
6.1 Research Summary
6.2 Limitations of this study
6.3 significance and future research direction of this study
REFERENCES
【参考文献】：
期刊论文
[1]BW公司财务共享服务面临的问题及对策[J]. 杜勇,姜云燕. 商业经济研究. 2017(04)
[2]基于信息化的企业集团财务共享管理模式浅析[J]. 欧荣鹏. 中国乡镇企业会计. 2016(09)
[3]财务共享管理升级[J]. 张鄂豫. 首席财务官. 2016(05)
[4]企业集团财务共享服务实施的关键因素及实践分析[J]. 张媛媛. 财经界(学术版). 2016(02)
[5]“互联网+”时代的管理会计信息化探讨——第十四届全国会计信息化学术年会主要观点综述[J]. 毛元青,刘梅玲. 会计研究. 2015(11)
[6]大数据环境下财务共享服务中心构建研究[J]. 冯晖. 新会计. 2015(11)
[7]“互联网+”行动计划的实施背景、内涵及主要内容[J]. 宁家骏. 电子政务. 2015(06)
[8]DD集团建立财务共享服务中心的实践与启示[J]. 刘俊勇,韩琦,杨笑玉. 财务与会计. 2015(06)
[9]财务共享服务中心模式探究[J]. 黄庆华,杜舟,段万春,杨鑫. 经济问题. 2014(07)
[10]会计信息化背景下的财务共享模式探析[J]. 欧阳筱萌. 财务与会计. 2014(04)
硕士论文
[1]7天连锁酒店集团私有化退市案例分析[D]. 黄波.新疆财经大学 2015
[2]企业集团财务集中管控模式研究[D]. 冯春晓.北京交通大学 2010
本文编号：3493282
【文章来源】：广东外语外贸大学广东省
【文章页数】：92 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
ABBREVIATIONS
CHAPTER1 Introduction
1.1 Research Background
1.2 Research Objective
1.2.1 Research objectives
1.2.2 Research significance
1.3 Research methods
1.4 Thesis structure
CHAPTER2 Literature review
2.1 Concepts of financial shared service center
2.1.1 Definition of financial shared service center
2.1.2 The goal of financial shared service center
2.1.3 The characteristics and role of financial shared service center
2.1.4 Development and change of financial shared service center
2.2 Related theories and conceptual models of financial shared servicecenters
2.2.1 Specialized division theory and scale economy effect
2.2.2 SPORTS method
2.2.3 Business process re-engineering(BPR)method
2.2.4 Shared service center conceptual model
2.3 The international and domestic researching status
2.3.1 International research status
2.3.2 Domestic research status
2.4 Innovations of the research
CHAPTER3 Case Description
3.1 Introduction of B Company
3.2 New challenges of B Company
3.3 B Company FSSC general information
3.4 Phase I highlights of financial shared service center of B company
3.4.1 Accounts payable and invoice process
3.4.2 Payment process
3.4.3 General ledger process
3.4.4 e-Banking process
3.5 Current situation of financial shared service center of B company
3.5.1 Organization status of B company
3.5.2 Current situation of financial shared service center of B company
CHAPTER4 Case analysis
4.1 Defects of financial shared service center of B company
4.1.1 Organizational structure of sharing center
4.1.2 Detail integration problems of FSSC
4.1.3 IT construction problems of FSSC
4.1.4 Unreasonable setting of assessment standards and indicators
4.1.5 Staff in the sharing center are lack of enthusiasm
4.2 The necessity optimization of FSSC of B company
CHAPTER5 Suggestions
5.1 Organization function setting of sharing center
5.2 Financial integration of sharing center industry
5.2.1 Receivables improvement
5.2.2 Fund payment improvement
5.2.3 Handling and improvement of specific problems
5.3 IT construction
5.4 Setting and optimization of assessment indicators of sharing center
5.4.1 reset the assessment standard of financial shared service center
5.4.2 Reduce the cost of financial coordination with J company group andimprove the automation of financial shared service center
5.4.3 Reset the indicators to improve the enthusiasm of operators in thesharing center
5.5 Promotion of enthusiasm of staff in sharing center
5.5.1 recruitment
5.5.2 Talent cultivation
5.5.3 Performance appraisal
CHAPTER6 Conclusion
6.1 Research Summary
6.2 Limitations of this study
6.3 significance and future research direction of this study
REFERENCES
【参考文献】：
期刊论文
[1]BW公司财务共享服务面临的问题及对策[J]. 杜勇,姜云燕. 商业经济研究. 2017(04)
[2]基于信息化的企业集团财务共享管理模式浅析[J]. 欧荣鹏. 中国乡镇企业会计. 2016(09)
[3]财务共享管理升级[J]. 张鄂豫. 首席财务官. 2016(05)
[4]企业集团财务共享服务实施的关键因素及实践分析[J]. 张媛媛. 财经界(学术版). 2016(02)
[5]“互联网+”时代的管理会计信息化探讨——第十四届全国会计信息化学术年会主要观点综述[J]. 毛元青,刘梅玲. 会计研究. 2015(11)
[6]大数据环境下财务共享服务中心构建研究[J]. 冯晖. 新会计. 2015(11)
[7]“互联网+”行动计划的实施背景、内涵及主要内容[J]. 宁家骏. 电子政务. 2015(06)
[8]DD集团建立财务共享服务中心的实践与启示[J]. 刘俊勇,韩琦,杨笑玉. 财务与会计. 2015(06)
[9]财务共享服务中心模式探究[J]. 黄庆华,杜舟,段万春,杨鑫. 经济问题. 2014(07)
[10]会计信息化背景下的财务共享模式探析[J]. 欧阳筱萌. 财务与会计. 2014(04)
硕士论文
[1]7天连锁酒店集团私有化退市案例分析[D]. 黄波.新疆财经大学 2015
[2]企业集团财务集中管控模式研究[D]. 冯春晓.北京交通大学 2010
本文编号：3493282
本文链接：https://www.wllwen.com/guanlilunwen/jiudianguanli/3493282.html
