基于价值链的邮政企业财务管理流程重组研究

发布时间：2018-07-15 18:39

【摘要】：邮政企业作为国民经济的一个基础行业,是传递实物信息,服务于社会的公众性企业。随着政企分开、国家放开物流市场,邮政企业面临的竞争压力越来越大。为了建立自身的竞争优势,扭亏为盈,邮政企业开始思考自己的战略策略、经营体制和业务流程等核心要素,“价值链管理”理论的出现使管理者的眼前为之一亮。价值链管理思想不仅仅帮助邮政企业实现了业务流程的优化,还拓展了企业的外延,通过向上游的兄弟局和下游的顾客延伸,构建起以价值链为纽带的利益联盟。联盟内的各个单位之间实现了资源共享和优势互补。财务管理流程作为邮政企业业务流程的组成部分,是构建企业自身核心竞争力的重要因素。邮政企业要想在激烈的市场竞争中立于不败之地,必须向财务管理流程要效益。通过运用价值链理论对其进行优化重组,将有助于提升邮政企业的品牌竞争力,更好的满足市场竞争的需要。文章研究探讨了价值链理论的内涵与发展历程,为邮政企业财务管理流程重组打下了坚定的理论基础；运用规范性理论分析方法和文献研究方法深入探讨了邮政企业财务管理的过程,同时运用了管理学、会计学和模糊数学等学科知识与方法,特别是业务流程重组的思想,从财务理念、财务信息处理流程和财务组织三个维度对邮政企业传统的财务管理流程进行了重组。重组后的财务管理流程,树立了面向顾客满意和价值创造的新财务观,实现了财务数据的集成收集方式、事件驱动的财务处理方式和实时报告的财务信息的输出方式,构建了流程维与职能维相交叉的二维组织结构,在对财务管理流程重组效果的评价指标方面,构建了多维度、多层次的评价指标并进了定量评判。最后,对山东省邮政公司的财务管理流程进行了分析、重组和评价。以上这些,都将对今后邮政企业进行财务管理流程重组带来革命性的变革,并为邮政企业推行财务管理流程重组奠定了基础。
[Abstract]:As a basic industry of the national economy, postal enterprises are public enterprises that transmit material information and serve the society. With the separation of government and enterprises and the opening of logistics market, postal enterprises are facing more and more competitive pressure. In order to establish its own competitive advantage and turn losses into profits, postal enterprises begin to think about their own strategic strategy, management system and business process, and the emergence of the theory of "value chain management" makes one of the managers bright. The idea of value chain management not only helps postal enterprises realize the optimization of business process, but also extends the extension of enterprises. Each unit in the alliance realizes resource sharing and complementary advantages. As a component of postal business process, financial management process is an important factor to construct the core competitiveness of enterprises. If postal enterprises want to be invincible in the fierce market competition, they must benefit from the financial management process. By using the value chain theory to optimize and reorganize it, it will help to enhance the brand competitiveness of postal enterprises and better meet the needs of market competition. This paper discusses the connotation and development course of the value chain theory, which lays a firm theoretical foundation for the postal enterprise financial management process reengineering. This paper discusses the process of financial management in postal enterprises by means of normative theory analysis method and literature research method. At the same time, it uses the knowledge and methods of management, accounting and fuzzy mathematics, especially the thought of business process reengineering. The traditional financial management process of postal enterprises is reorganized from the three dimensions of financial concept, financial information processing process and financial organization. The reorganized financial management process sets up a new view of finance oriented to customer satisfaction and value creation, and realizes the integrated collection of financial data, event-driven financial processing and the output of real-time financial information. The two-dimensional organization structure of process dimension and function dimension is constructed. In the aspect of evaluation index of financial management process reengineering effect, multi-dimensional and multi-level evaluation index is constructed and quantitative evaluation is carried out. Finally, the financial management process of Shandong Post Company is analyzed, reorganized and evaluated. All of these will revolutionize the financial management process reengineering of postal enterprises in the future and lay a foundation for the implementation of financial management process reengineering in postal enterprises.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F616.6

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