共享服务模式下G连锁超市财务流程再造研究

发布时间：2018-01-31 07:24

本文关键词： 共享服务连锁超市财务管理流程再造　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国的经济一体化和跨区域化发展,各地区之间的商业往来愈加频繁。在这场经济发展的浪潮之中,中国连锁超市行业迅速发展壮大,经营区域逐渐扩大。伴随着国外连锁超市企业进入我国市场,加剧了连锁超市行业竞争的激烈程度。随着连锁超市组织结构的不断壮大,门店销售区域的不断延伸,对财务管理的要求无论是效率、成本、质量还是精度都不断提高。但企业现状是机构繁多、各门店独立核算、核算主体多、财务人员数量庞大,导致财务信息的整理反馈周期长、质量不高,会计信息失真屡见不鲜。效率、成本与精度方面成为了制约企业发展的因素,传统分散的财务管理模式已渐渐跟不上企业的发展的需求。连锁超市企业想要良好的发展,必须不断提高自己的核心竞争力。因此,财务管理转型势在必行。企业管理者纷纷寻求各种财务管理的改革方法,在共享模式下进行财务流程再造,引起了理论与实务界的广泛关注。本文运用理论分析、案例分析等方法,通过对国内外文献梳理,结合当前财务管理模式中存在的弊端,分析共享服务模式下财务流程再造的特点和优势。结合G连锁超市企业现状,分析了共享服务下实施财务流程再造的必要性和可行性,提出构建财务共享服务模式的总体思路、基本原则和建设目标,设计了财务流程再造方案。本文重点设计了G连锁超市财务共享服务模式的组织架构、岗位职责、绩效考核体系,研究了应付账款和资金管理流程再造的过程,总结出构建共享服务模式和实施财务流程再造的关键因素。文章由6个章节组成。第一章为绪论,介绍研究的背景意义,国内外研究的现状。第二章主要介绍共享服务模式和财务流程再造的理论基础。第三章介绍了G连锁超市的财务管理现状及问题,并对财务流程再造的必要性和可行性进行分析。第四章提出了案例企业财务共享服务模式的构建方案。第五章研究了案例企业共享服务模式下应付账款和资金管理流程。第六章为研究结论和展望。
[Abstract]:With the development of economic integration and cross-regionalization of our country, the business exchanges between different regions become more and more frequent. In the tide of economic development, the chain supermarket industry in China has developed rapidly. With the foreign chain supermarket enterprises entering our market, the fierce competition of the chain supermarket industry has intensified. With the chain supermarket organizational structure continues to grow. The continuous extension of store sales area, the requirements of financial management, whether efficiency, cost, quality or precision are constantly improved. But the status quo of the enterprise is a large number of organizations, each store independent accounting, accounting more. The large number of financial personnel, leading to the long period of financial information feedback, quality is not high, accounting information distortion is common, efficiency, cost and precision has become a factor restricting the development of enterprises. Traditional decentralized financial management model has gradually failed to keep up with the development of enterprises. Chain supermarket enterprises want to develop well, must constantly improve their core competitiveness. The transformation of financial management is imperative. Enterprise managers have been looking for a variety of financial management reform methods, under the shared mode of financial process reengineering. This paper uses theoretical analysis, case analysis and other methods, combing the literature at home and abroad, combined with the current financial management model of the shortcomings. This paper analyzes the characteristics and advantages of financial process reengineering under the shared service mode and analyzes the necessity and feasibility of implementing financial process reengineering under the shared service combined with the current situation of G chain supermarket enterprises. This paper puts forward the general idea, basic principles and construction objectives of constructing the financial sharing service model, and designs the scheme of financial process reengineering. In this paper, the organizational structure of the financial sharing service model of G chain supermarket is mainly designed. Post responsibility, performance evaluation system, the study of accounts payable and the process of fund management process reengineering. Summary of the construction of shared service model and the implementation of the key factors of financial process reengineering. The article consists of six chapters. The first chapter is the introduction, introducing the background significance of the research. The second chapter mainly introduces the shared service model and the theoretical basis of financial process reengineering. The third chapter introduces the current situation and problems of financial management of G chain supermarket. The necessity and feasibility of financial process reengineering are analyzed. Chapter 4th puts forward the construction scheme of case enterprise financial sharing service model. Chapter 5th studies accounts payable and fund management under case enterprise sharing service mode. Chapter 6th is the conclusion and prospect of the research.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721.7;F715.5

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