联系我们

论文查询结果	返回搜索

论文编号：	13255
作者编号：	2120192973
上传时间：	2022/6/9 14:30:31
中文题目：	Z医药公司财务共享服务中心优化研究
英文题目：	Research on Optimization of Financial Shared Service Center of Z Pharmaceutical Company
指导老师：	李姝
中文关键字：	财务共享；流程优化；业财融合；费用报销
英文关键字：	Financial sharing;Process re-engineering;Integration of industry and finance;Expense reimbursement
中文摘要：	随着大型企业的业务日渐多元，组织规模不断扩大，传统的财务管理模式逐渐显得捉襟见肘，难以满足企业扩张的需求，更无法为企业战略版图扩张提供有效的决策支持。在这样的大背景下，财务共享服务正是基于企业财务业务处理流程，通过整合与优化处理流程，再辅以信息技术，为企业内部提供专业且标准化的服务。近年来，国家广泛推行新的医疗改革，这无疑对医药企业的管理水平提出了更高的要求。然而，依目前情况来看，我国医药企业的财务管理工作大多还止步于会计核算这一阶段，对于企业税务预警、财务数据分析和预算计划等均存在功能的缺失，故而在很大程度上无法给企业管理者提供准确可信的财务信息，从而影响其财务管理决策，更无法保证公司战略落地。因此，医药企业应用财务共享服务无疑是一剂良药，可以使企业财务人员分工有序，让管理层有更多时间和精力进行决策，助力企业长远发展。 本文通过选取Z医药公司新成立的财务共享服务中心作为研究对象，首先对财务共享服务的有关文献资料进行了回顾，然后对Z公司的财务共享服务中心的设立动因和运营现状进行了阐述、总结和评估，重点描述了中心的组织架构和业务流程等。通过研究发现，Z公司财务共享服务中心的实施为企业创造了一定价值的同时仍在许多方面存在一定的问题，比如业财融合度低，运营管控不力和信息系统不完善等。最后，本文以构建财务共享中心的四大关键因素为切入点，分别从业务流程、运营管理、信息系统和组织人员出发，提供了一些有针对性的优化建议，例如引入商旅平台，统一应收账款管理标准，构建财务分析体系等，期望通过以上建议能推动其财务共享服务中心有序发展，更有效地提高公司经营管理效率。
英文摘要：	With the business diversification of large-scale enterprises and the continuous expansion of organizational scale, the traditional financial management mode gradually appears to be insufficient to meet the needs of enterprise expansion, let alone to provide effective decision support for the expansion of enterprise strategic territory. In this context, financial sharing service is based on the financial business processing process of enterprises. Through the integration and optimization of the processing process, supplemented by information technology, it provides professional and standardized services for enterprises. In recent years, the country has carried out the new medical reform widely, which undoubtedly put forward higher requirements for the management level of pharmaceutical enterprises. However, according to the current situation, our country medicine enterprise's financial management work is mostly stop with this stage, accounting for enterprise tax early warning, financial data analysis and budget plan have functions such as the lack of, so in the very great degree can't give enterprise managers to provide accurate reliable financial information, thus affecting its financial management decisions, More cannot guarantee the company strategy landing. Therefore, the application of financial sharing service in pharmaceutical enterprises is undoubtedly a good medicine, which can make the division of labor of financial personnel orderly, so that the management has more time and energy to make decisions, and help the long-term development of enterprises. In this paper, through selecting Z pharmaceutical company newly established financial Shared services center as the research object, first of all, it reviews the relevant literature of financial Shared services, and then to the Z company financial Shared services center set up motivation and operational status, the summary and evaluation, focusing on the center of the organizational structure and business process, etc. Through the research, it is found that the implementation of Z company's financial sharing service center has created some value for the enterprise, but there are still some problems in many aspects, such as low degree of financial integration, ineffective operation control and imperfect information system. Based on the four key factors of building financial sharing center as the breakthrough point, separately from the business process and operation management, information system and organization, provides some Suggestions for optimization of targeted, such as the introduction of business platform, unified accounts receivable management standards, build a financial analysis system, etc., hope through the above Suggestions can promote the development of the financial Shared services center orderly, More effectively improve the efficiency of the company's operation and management.
查看全文：	预览  下载(下载需要进行登录)