本文選題：財(cái)務(wù)共享服務(wù) + 流程再造��； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來,市場環(huán)境瞬息萬變,企業(yè)原有的財(cái)務(wù)流程已經(jīng)無法適應(yīng)當(dāng)今時(shí)代的需要,呈現(xiàn)出占用大量勞動(dòng)力但工作效率仍舊低下等問題。為了從根本上解決這些問題,企業(yè)應(yīng)對財(cái)務(wù)流程、組織形式以及工作方法進(jìn)行重新思考,于是財(cái)務(wù)流程再造應(yīng)運(yùn)而生。財(cái)務(wù)流程再造實(shí)現(xiàn)方法有很多種,而現(xiàn)如今共享服務(wù)成為實(shí)現(xiàn)其的一個(gè)新興手段,它可以使財(cái)務(wù)人員擺脫機(jī)械的會(huì)計(jì)核算,使其更多的參與到管控職能,發(fā)揮財(cái)務(wù)人員應(yīng)有的價(jià)值。本文就以H集團(tuán)為例,對其基于共享服務(wù)進(jìn)行財(cái)務(wù)流程再造。本文從信息化的大時(shí)代背景和H集團(tuán)現(xiàn)有流程急需轉(zhuǎn)型的迫切需要出發(fā),結(jié)合H集團(tuán)的實(shí)際情況,通過流程優(yōu)選矩陣選擇出需基于共享服務(wù)進(jìn)行再造的5個(gè)財(cái)務(wù)流程:員工費(fèi)用報(bào)銷、采購至應(yīng)付、銷售至收款、總賬核算及資金結(jié)算。從多個(gè)方面對上述流程的現(xiàn)狀進(jìn)行分析,深入探究各流程現(xiàn)階段所存在的問題。同時(shí)采用全工時(shí)評量法對上述5個(gè)流程及其下屬流程進(jìn)行再造測算,結(jié)合測算結(jié)果、現(xiàn)狀及存在問題分析,針對每個(gè)細(xì)分流程提出流程再造改進(jìn)意見。依據(jù)改進(jìn)意見并基于共享服務(wù)對細(xì)分流程進(jìn)行再造,繪制再造后的流程圖并對再造流程加以詳細(xì)描述。本文將理論分析和案例研究聯(lián)系起來,同時(shí)運(yùn)用定性和定量分析對H集團(tuán)的財(cái)務(wù)流程基于共享服務(wù)加以再造,不僅有助于H集團(tuán)自身完成財(cái)務(wù)管理轉(zhuǎn)型、提升財(cái)務(wù)工作效率、實(shí)現(xiàn)成本效益最大化,也為我國制藥類企業(yè)或者大型企業(yè)今后基于共享服務(wù)進(jìn)行流程再造提供了一定的借鑒意義。
[Abstract]:In recent years, the market environment is changing rapidly, the original financial process of enterprises has been unable to adapt to the needs of the times, showing that a large number of labor force is occupied but the work efficiency is still low. In order to solve these problems fundamentally, enterprises should rethink the financial process, organizational form and working methods, so financial process reengineering came into being. There are many ways to realize financial process reengineering, but today shared service becomes a new way to realize it. It can make financial personnel get rid of the mechanical accounting and make them participate in the control function more. Give full play to the value due to the financial staff. This paper takes H Group as an example to reengineer its financial process based on shared services. Based on the background of the information age and the urgent need for the urgent transformation of the existing process of H Group, this paper combines the actual situation of H Group. Through the process selection matrix, we select five financial processes that need to be reconstituted based on shared services: employee expense reimbursement, purchasing to payable, sales to receipts, general ledger accounting and fund settlement. This paper analyzes the current situation of these processes from many aspects, and probes into the existing problems of each process at the present stage. At the same time, the whole man-hour evaluation method is used to calculate the above five processes and their subordinate processes. According to the calculation results, the present situation and the existing problems, the paper puts forward some advice on the improvement of the process reengineering for each subdivision process. According to the improvement opinion and based on shared service to reengineer the subdivision process, the flowchart after reengineering is drawn and the reengineering process is described in detail. This paper links the theoretical analysis with the case study, and reconstructs the financial process of H Group based on shared services by using qualitative and quantitative analysis, which not only helps H Group to complete the transformation of financial management, but also to improve the efficiency of financial work. The maximization of cost and benefit also provides a certain reference for Chinese pharmaceutical enterprises or large enterprises to carry out process reengineering based on shared services in the future.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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本文編號(hào)：1836532