财务共享服务中心在PLG公司的应用研究
发布时间：2018-07-26 16:17
【摘要】：二十世纪九十年代后,经济快速发展,全球各地公司由于财务管理的标准不一致导致的经营服务的不适应性日益显现出来。怎样降低成本,保障集团总部与分公司子公司间战略目标的协同性和一致性就显得至关重要。在这样的大背景下,共享服务中心尤其是财务共享中心的模式应运而生。财务共享服务中心(Financial Shared Service Center,简称FSSC)作为一种新的财务管理模式得到应用和推广。它是将不同国家、地点的实体会计业务拿到一个共享服务中心来记录、做账务处理和出报告。这种集中式管理模式的目的是会计记录和报告的规范、统一,而且由于不需要在每个公司和办事处都设会计岗位,节省了系统和人工成本,在规模经济的效应下实现成本降低、财务管理水平提升和企业效率及竞争力的提高。财务共享服务中心可以根据各公司实际状况自行设立账务中心或采用服务外包的形式集中处理。本文中的案例,PLG公司是全球领先的现代物流设施提供商,为制造商、零售商和第三方物流公司提供物流设施及工业厂房租赁服务。公司业务遍及中国、日本及巴西的77个主要城市,拥有并管理着约2800万平方米的物流基础设施,形成了一个服务于800余家客户的高效物流网络。其由于各城市的物流园较多又分散,公司业务又有较大相似性,各子公司独立的会计核算机构显得冗余而浪费,故PLG公司中国决定成立FSSC,由此产生值得研究的各种现实利弊状况。本人有幸在此团队中工作,财务共享服务中心的新模式让我开拓了视野。本文在此情况下,通过理论结合实际,将PLG中国公司的财务现状进行梳理,从构建财务共享服务中心建立的背景和必要性、可行性上进行探索,并在此基础上介绍构建财务共享服务中心的组织架构和业务流程,并对PLG公司财务共享中心的缺陷进行具体分析,提出自己的解决建议和方案。最后部分,将总结相关结论并对服务共享模式将来的发展提出新的展望。此论文的目标,是希望通过对财务共享服务的理论知识的论述和对实际案例的描述分析,探索和总结出提升财务共享服务中心效益的途径和方法,为今后的财务管理方式优化提供一些经验。
[Abstract]:After the 1990s, with the rapid development of economy, the inadaptability of business services caused by inconsistent financial management standards in companies all over the world has become increasingly apparent. How to reduce the cost and ensure the coordination and consistency of the strategic objectives between the headquarter of the group and the subsidiary company is very important. In such a background, the shared service center, especially the financial sharing center model came into being. As a new financial management mode, (Financial Shared Service Center, (FSSC) has been applied and popularized. It takes entity accounting operations in different countries and locations to a shared service center for recording, accounting and reporting. The purpose of this centralized management model is to standardize and unify accounting records and reporting, and to achieve cost reduction under the effect of economies of scale by eliminating the need for accounting positions in every company and office, thereby saving systems and labour costs. Raise the level of financial management and improve the efficiency and competitiveness of the enterprise. The financial sharing service center can set up its own accounting center according to the actual situation of each company or adopt the form of service outsourcing. In this paper, PLG is the world's leading provider of modern logistics facilities, providing logistics facilities and industrial plant rental services to manufacturers, retailers and third party logistics companies. The company operates in 77 major cities in China, Japan and Brazil, owns and manages about 28 million square meters of logistics infrastructure, and forms an efficient logistics network serving more than 800 customers. Because the logistics parks in each city are more and more scattered, and the business of the company is similar, the independent accounting organizations of the subsidiary companies appear redundant and wasteful. Therefore, PLG China decided to set up FSSC, resulting in a variety of practical pros and cons worth studying. I am fortunate to work in this team. The new model of Financial sharing Service Center broadens my horizons. In this case, through the combination of theory and practice, this paper combs the current financial situation of PLG China Company, explores the background, necessity and feasibility of the establishment of financial sharing service center. On this basis, the organization structure and business process of constructing financial sharing service center are introduced, and the defects of financial sharing center of PLG company are analyzed in detail, and their own suggestions and solutions are put forward. In the last part, the conclusion is summarized and a new prospect for the future development of service sharing mode is put forward. The purpose of this paper is to explore and summarize the ways and methods to improve the efficiency of financial sharing service center by discussing the theoretical knowledge of financial sharing service and describing and analyzing actual cases. Provide some experience for future financial management optimization.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F416.4;F406.7
本文编号：2146565
[Abstract]:After the 1990s, with the rapid development of economy, the inadaptability of business services caused by inconsistent financial management standards in companies all over the world has become increasingly apparent. How to reduce the cost and ensure the coordination and consistency of the strategic objectives between the headquarter of the group and the subsidiary company is very important. In such a background, the shared service center, especially the financial sharing center model came into being. As a new financial management mode, (Financial Shared Service Center, (FSSC) has been applied and popularized. It takes entity accounting operations in different countries and locations to a shared service center for recording, accounting and reporting. The purpose of this centralized management model is to standardize and unify accounting records and reporting, and to achieve cost reduction under the effect of economies of scale by eliminating the need for accounting positions in every company and office, thereby saving systems and labour costs. Raise the level of financial management and improve the efficiency and competitiveness of the enterprise. The financial sharing service center can set up its own accounting center according to the actual situation of each company or adopt the form of service outsourcing. In this paper, PLG is the world's leading provider of modern logistics facilities, providing logistics facilities and industrial plant rental services to manufacturers, retailers and third party logistics companies. The company operates in 77 major cities in China, Japan and Brazil, owns and manages about 28 million square meters of logistics infrastructure, and forms an efficient logistics network serving more than 800 customers. Because the logistics parks in each city are more and more scattered, and the business of the company is similar, the independent accounting organizations of the subsidiary companies appear redundant and wasteful. Therefore, PLG China decided to set up FSSC, resulting in a variety of practical pros and cons worth studying. I am fortunate to work in this team. The new model of Financial sharing Service Center broadens my horizons. In this case, through the combination of theory and practice, this paper combs the current financial situation of PLG China Company, explores the background, necessity and feasibility of the establishment of financial sharing service center. On this basis, the organization structure and business process of constructing financial sharing service center are introduced, and the defects of financial sharing center of PLG company are analyzed in detail, and their own suggestions and solutions are put forward. In the last part, the conclusion is summarized and a new prospect for the future development of service sharing mode is put forward. The purpose of this paper is to explore and summarize the ways and methods to improve the efficiency of financial sharing service center by discussing the theoretical knowledge of financial sharing service and describing and analyzing actual cases. Provide some experience for future financial management optimization.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F416.4;F406.7
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1 唐瑾;财务共享服务中心在PLG公司的应用研究[D];南京大学;2017年
，本文编号：2146565
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