發(fā)布時間：2021-04-02 07:29

　　隨著全球化經(jīng)濟的快速發(fā)展,市場經(jīng)濟環(huán)境的競爭形勢日益嚴峻。為了保持核心競爭力,企業(yè)需不斷運用先進的管理思想及技術(shù)手段提高工作效率,并實現(xiàn)有效控制成本。同時,越來越多企業(yè)通過組織結(jié)構(gòu)轉(zhuǎn)型保持持續(xù)的競爭優(yōu)勢。財務(wù)共享服務(wù),是財務(wù)不斷標準化,專業(yè)化,流程化,信息化和智能化的過程。共享服務(wù)在進入中國的十幾年中不斷發(fā)展,在中國企業(yè)中得到了積極的推動。C公司作為國內(nèi)供應(yīng)鏈互聯(lián)網(wǎng)獨角獸公司,為集團公司電商平臺及新零售事業(yè)提供全方位的供應(yīng)鏈服務(wù)。隨著業(yè)務(wù)的不斷壯大發(fā)展,財務(wù)部將原有的結(jié)算中心轉(zhuǎn)型為財務(wù)結(jié)算共享中心,采用集中化管理模式,對應(yīng)收轉(zhuǎn)款,應(yīng)付賬款,財務(wù)核算進行集中管理,使財務(wù)結(jié)算流程逐漸走向標準化,職能分工專業(yè)化,實現(xiàn)建立一個強大的結(jié)算中臺的目標。本文以C公司財務(wù)共享服務(wù)中心作為案例研究對象,介紹了財務(wù)共享服務(wù)中心成立的背景,組織結(jié)構(gòu)及運作情況,運用共享服務(wù)和流程管理概念,以及價值流圖和魚骨圖分析工具,研究分析C公司財務(wù)共享服務(wù)中心的三個核心業(yè)務(wù)流程的運作管理及流程執(zhí)行現(xiàn)狀及存在的問題:流程運作溝通、流程控制機制效率低,工作流管理可視化程度不完善,信息技術(shù)標準化問題等,最后從流程控制,系統(tǒng)優(yōu)化... 

【文章來源】：廣東外語外貿(mào)大學(xué)廣東省

【文章頁數(shù)】：84 頁

【學(xué)位級別】：碩士

【文章目錄】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
1.Introduction
    1.1 Research background
    1.2 Objective and significance of the research
    1.3 Research methods
    1.4 Research content
2.Literature review
    2.1 Introduction of shared service
        2.1.1 Domestic and western research literature review on shared service
        2.1.2 Comparison between shared service and centralization/ outsourcing
        2.1.3 Shared service operation modes
    2.2 Introduction of Business Process Management
        2.2.1 Necessity of business process management for financial shared service
        2.2.2 literature review on business process management
    2.3 Analytical tools and technique
        2.3.1 Cause and effect analysis（Fishbone diagrams）
        2.3.2 Value added analysis
    2.4 Other related theories
        2.4.1 Dynamic Capabilities
        2.4.2 Knowledge Management
3.Case description
    3.1 Introduction to C Company
        3.1.1 Company profile
        3.1.2 Organizational structure of C Company
        3.1.3 Strategy of C Company
        3.1.4 Business model of C Company
    3.2 Present situation of Finance Department in C Company
        3.2.1 Framework of Finance department in C Company
        3.2.2 Functions and duties of Finance department in C Company
    3.3 Present situation of financial shared service center in C Company
        3.3.1 Introduction to development of financial shared service center in C Company
        3.3.2 Framework of financial shared service center
        3.3.3 Functions and duties of financial shared service center
        3.3.4 Other implementations of FSSC
    3.4 Present situation of business process management of financial shared service center
4.Case analysis
    4.1 Business process analysis on accounts payable
        4.1.1 Current process on accounts payable
        4.1.2 Problem analysis on accounts payable process
        4.1.3 Problem summary on accounts payable process
    4.2 Business process analysis on accounts receivable
        4.2.1 Current process on accounts receivable
        4.2.2 Problem analysis on accounts receivable business process
    4.3 Business process analysis on pricing management
        4.3.1 Current process on pricing management
        4.3.2 Problem analysis on pricing management
5.Recommendations
    5.1 Enhance information technology/system integration capability
        5.1.1 Build up professional project management team
        5.1.2 Optimize system functionality on pricing maintaining
    5.2 Improve business process monitoring
        5.2.1 Build up process management team
        5.2.2 Enhance workflow visualization
    5.3 Empower FSSC staffs
        5.3.1 Encourage staffs participate more with external cross function communication
        5.3.2 Establish effective knowledge creation processes
        5.3.3 Encourage staffs to do field visit
    5.4 Redesign and redefinition on functions and obligation
        5.4.1 Clear definition on function and obligation
        5.4.2 Continual subdivide functional responsibility
    5.5 Improve knowledge management
6.Conclusions and discussions
    6.1 Research conclusion
    6.2 Research limitation and prospects
REFERENCES


【參考文獻】：
期刊論文
[1]財務(wù)共享服務(wù)中心的典型案例分析與研究[J]. 段培陽.  金融會計. 2009(09)
[2]財務(wù)共享服務(wù)模式研究及實踐[J]. 張瑞君,陳虎,胡耀光,常艷.  管理案例研究與評論. 2008(03)

碩士論文
[1]財務(wù)共享服務(wù)在中興通訊集團的應(yīng)用[D]. 柳映西.江西財經(jīng)大學(xué) 2017
[2]中興通訊集團財務(wù)共享服務(wù)中心建設(shè)問題研究[D]. 連長嵩.首都經(jīng)濟貿(mào)易大學(xué) 2013
[3]財務(wù)共享服務(wù)在中國的應(yīng)用研究[D]. 年瑞豐.財政部財政科學(xué)研究所 2012
[4]財務(wù)共享服務(wù)模式下企業(yè)績效管理問題探討[D]. 萬蓓.江西財經(jīng)大學(xué) 2010
[5]共享服務(wù)管理模式探討及其實施與控制[D]. 賈廉.東北大學(xué) 2005



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