BS公司财务共享服务中心的构建与运作研究

发布时间：2019-06-06 17:21

【摘要】：财务共享服务中心是一种新型财务管理模式，主要为了在集团企业内部实现会计核算业务的集中化、流程化处理。构建财务共享服务中心能够重新整合企业资源，统一财务核算流程，避免重复劳动力，达到节约人力资源成本的目的；通过业务流程统一化及系统资源集中化，释放人力资源在核心业务上，能更好支持企业战略发展，，最终提升企业的核心竞争力。本论文是以BS公司财务共享服务中心构建过程和日常运作为案例，主要通过以下三部分内容展开分析和研究：第一部分，BS公司财务共享服务中心的构建情况。首先介绍了BS公司概况以及行业背景，通过阐述BS公司传统财务管理模式以及财务部门岗位设置情况，引出构建财务共享服务中心的原因以及构建目的与构建原则，详细描述了财务共享服务中心的构建过程以及岗位设置。第二部分，BS公司财务共享服务中心的日常运作及管理制度。主要包括财务共享服务中心的服务内容、雇员管理制度、日常业务流程以及绩效考核制度。通过对财务共享服务中心日常运营管理的分析研究，便于重点总结财务共享服务中心运营风险与成果。第三部分，分析财务共享服务中心运营状况，总结运作风险与经营成果，提出改进方法和可行性建议。通过分析BS公司财务共享服务中心构建与运作过程中的优势与不足，从企业所处行业和企业规模的视角，对财务共享服务中心业务流程进行深入研究，有针对性提出如何加强企业核心竞争力，降低人力成本，让财务管理人员为公司提供更多的附加价值。本文的主要贡献在于：一方面，促进BS公司完善构建更为先进合理的业务流程管理体系；另一方面，为其他大型企业构建与运作财务共享服务中心提供有效借鉴和参考价值。
[Abstract]:Financial sharing service center is a new type of financial management mode, which is mainly to realize the centralization and process of accounting business within the group enterprises. The construction of financial sharing service center can reintegrate enterprise resources, unify financial accounting process, avoid duplicating labor force, and achieve the purpose of saving human resources cost. Through the unification of business process and the centralization of system resources, the release of human resources in the core business can better support the strategic development of enterprises and ultimately enhance the core competitiveness of enterprises. This paper takes the construction process and daily operation of BS financial sharing service center as an example, mainly through the following three parts to carry out analysis and research: the first part, the construction of BS financial sharing service center. First of all, this paper introduces the general situation and industry background of BS Company, and through expounding the traditional financial management mode of BS Company and the post setting of financial department, leads to the reason, purpose and principle of constructing financial sharing service center. The construction process and post setting of financial sharing service center are described in detail. The second part is the daily operation and management system of BS Financial sharing Service Center. It mainly includes the service content of the financial sharing service center, the employee management system, the daily business process and the performance appraisal system. Through the analysis and research of the daily operation management of the financial sharing service center, it is convenient to summarize the operational risks and achievements of the financial sharing service center. In the third part, the operation status of financial sharing service center is analyzed, the operation risk and operating results are summarized, and the improvement methods and feasible suggestions are put forward. Based on the analysis of the advantages and disadvantages in the construction and operation of the financial sharing service center of BS Company, this paper makes a deep study on the business process of the financial sharing service center from the perspective of the industry and the scale of the enterprise. This paper puts forward how to strengthen the core competitiveness of enterprises, reduce labor costs, and make financial managers provide more additional value for the company. The main contributions of this paper are as follows: on the one hand, to promote BS company to perfect and construct a more advanced and reasonable business process management system; on the other hand, to provide effective reference and reference value for other large enterprises to build and operate financial sharing service center.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.82

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