首页 > 资料专栏 > 论文 > 财税论文 > 财税审计论文 > MBA论文_L集团公司财务共享服务实施效果评价_基于平衡计分卡的视角

MBA论文_L集团公司财务共享服务实施效果评价_基于平衡计分卡的视角

张石高速
V 实名认证
内容提供者
热门搜索
资料大小:1137KB(压缩后)
文档格式:DOC
资料语言:中文版/英文版/日文版
解压密码:m448
更新时间:2019/10/9(发布于河北)

类型:金牌资料
积分:--
推荐:升级会员

   点此下载 ==>> 点击下载文档


文本描述
I
摘要
财务共享服务借助信息系统和共享平台,将财务、人力资源、信息管理等职
能集中到共享中心,有助于轻松实现低成本高效率的跨部门、跨地域的数据整合
通过知识、经验的集中,把复杂的工作简单化、标准化、细致化,提高工作效率
和管理水平
本文以财务共享服务的相关理论为依据,以L集团公司为案例研究对象,通
过实地调查、访谈,对L公司的财务共享服务发展状况进行深入了解。基于平衡
计分卡视角,构建了包括客户维度、财务维度、内部流程维度、学习和发展维度
共计15个具体指标的财务共享服务实施评价体系,辅以层次分析法对指标赋值,
运用模糊评价法对L集团财务共享服务实施成果及存在的问题进行梳理评价,针
对评价结果,从组织架构、人员管理、业务流程、沟通机制等方面提出改进该公
司财务共享服务的详细对策。本文的研究对L集团完善其财务共享服务有一定的
实用意义,对其他同类型公司也有一定的借鉴作用
关键词:财务共享,实施评价,平衡计分卡
II
Abstract
With the help of IT systems and sharing platforms, financial sharing services
integrate finance, human resources, and information management functions into a
shared center, which helps facilitate the integration of low-cost, high-efficiency
cross-departmental and cross-regional data. Through the accumulation of knowledge
and experience, it will promote the improvement of management level and efficiency,
simplify, standardize, and refine the complex work, and increase work efficiency
and management level.
This article takes the relevant theories of financial sharing services as the basis,
takes Group L as the case study object, and through field investigations and
interviews, it has an in-depth understanding of the development of the company's
financial sharing services. Based on the balanced scorecard perspective, an evaluation
system for the implementation of financial sharing services including 15 dimensions
including customer dimension, financial dimension, internal process dimension,
learning and development dimension was constructed, supplemented by analytic
hierarchy process to evaluate indicators, and a fuzzy evaluation method was used. The
text reviewed and evaluated the implementation results and problems of L-share
financial sharing services. Based on the evaluation results, the detailed measures for
improving the company's financial sharing services were proposed in terms of
organizational structure, personnel management, business processes, and
communication mechanisms. The research in this paper has certain practical
significance for L Group to improve its financial sharing services, and it also has
certain reference effects for other companies of the same type.
Key words: Financial Sharing,Implementation Evaluation,Balanced Scorecard
III
目录
第一章绪论 ........ 1
1.1 研究背景及意义 ........... 1
1.1.1 研究背景 ........... 1
1.1.2 研究意义 ........... 2
1.2 研究内容与方法 ........... 3
1.2.1 研究内容 ........... 3
1.2.2 研究方法 ........... 4
第二章财务共享服务研究综述 .... 5
2.1 财务共享服务的概念研究 ... 5
2.2 财务共享服务的实施及作用研究 ......... 6
2.3影响财务共享服务的因素 ... 7
2.4财务共享服务的评价 ....... 8
2.5 国内外研究述评 ........... 8
第三章L集团财务共享服务的实施过程 ......... 9
3.1 L集团财务发展战略 ........ 9
3.1.1 企业简述 ........... 9
3.1.2 L集团公司财务发展战略 ......... 10
3.2 L集团财务共享服务的实施原则 ......... 10
3.2.1 提升信息系统集中度,提高处理效率 .......... 10
3.2.2 细化过程,减少成本10
3.2.3 集中优势,促进发展11
3.3 L集团财务共享服务建设历程 ........... 11
3.4 L集团公司财务共享服务流程建设 ....... 12
3.4.1 销售至收款流程 .... 12
3.4.2 采购至应付流程 .... 13
3.4.3 资金结算流程 ...... 14
3.4.4 费用报销 .......... 15
3.4.5 总账核算流程 ...... 15
3.5 财务共享服务关键环节 .... 16。