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论文编号：	14325
作者编号：	2320190603
上传时间：	2023/12/11 21:08:36
中文题目：	B集团财务共享服务中心流程优化研究
英文题目：	Research on Process Optimization of B Group Financial Sharing Service Center
指导老师：	吴德胜副教授
中文关键字：	财务共享；服务流程；流程优化；财务流程
英文关键字：	Financial Sharing；Service Process；Process Optimization；Financial Process
中文摘要：	随着全球经济迅猛发展，企业集团跨行业经营越来越多，公司规模越来越大，财务管理方式亟需跟上企业发展的步伐，因此，我国大型企业集团纷纷走上了财务共享之路。财务共享是企业管理的一种新模式，通过高效的业务流程将集团内各分子机构重复的业务集中处理，以信息技术支持管理，提升企业运行的效率，实现企业资源的高效配置。当前，B集团成立了财务共享中心，构建了财务共享流程体系，实现了一定的业务增长，但相对于B集团的发展战略，现有的财务共享体系仍然存在诸多问题，如财务共享运行成本高、环节繁琐等，制约了B集团的进一步发展，需要对其财务共享流程进行优化。 本文以房产经纪企业B集团的财务共享服务中心流程优化为研究主题，依据财务共享服务相关理论构建了财务共享流程评价指标体系，在对B集团财务共享流程量化分析的基础上，找出B集团当前的财务共享流程影响因素和关键流程。然后，运用ASME法找出关键流程存在的问题，并分析其成因。再运用ESIA法展开具体的流程优化方案设计，同时提出方案实施保障措施。具体来说，首先，本文对财务共享流程相关研究理论进行系统梳理，形成了本文的理论和方法基础。其次，对B集团的8项现有财务共享流程进行现状剖析。再次，基于已有文献和专家调查法识别出财务共享流程诊断关键指标6项，运用层次分析法从以上6个评价维度对B集团的8项财务共享流程进行重要性评价，得出采购支付、费用报销、总账核算及资金管理是影响财务共享服务质量的4项关键流程；业务成本、客户满意度及流程稳定性是衡量财务共享流程质量的3项核心指标。进一步，运用访谈调查法从B集团中层处收集整理4项关键流程存在的具体问题，并分析其成因。然后，结合问题现状及成因分析，有针对性的围绕3项核心指标对4项关键流程开展流程优化方案设计，该优化方案通过消除流程非增值业务活动、精简增值业务活动和实现等待、传输业务活动自动化处理，对4项关键流程进行平均价值再分配，实现流程优化重塑。最后，在文章结尾从技术、组织、制度三个维度针对性的提出优化方案实施的具体保障措施。 本研究为优化B集团财务共享流程提出了可行的建设方案，同时，构建了一套财务共享流程指标体系及评价方法，可用于同类型财务共享流程诊断，为财务共享流程建设提供有效研究依据。
英文摘要：	With the rapid development of the global economy, more and more enterprise groups operate across industries, and the scale of companies is getting bigger and bigger. The traditional financial management mode has been unable to meet the needs of the development of enterprises. Therefore, China's large enterprise groups have embarked on the road of financial sharing. Financial sharing is a new mode of enterprise management. Through the efficient business process, the repeated business of various molecular organizations in the group can be processed centrally, so as to improve the efficiency of enterprise operation with lower cost and technical support management, and allocate enterprise resources more efficiently. Although, B group has established the financial sharing center currently,B group is still facing many challenges, such as financial sharing high operating cost, link, etc.These problems have restricted the further development of B group, and the financial sharing process needed to be optimized. This thesis has taken financial sharing service center of B group as the research topic, according to the financial sharing service related theory to build the financial sharing process evaluation index system. On the basis of quantitative analysis of B group financial sharing process, finding out the influence factors and key process of B group . Then, using the ASME method to find out the problems existing in the current process and analyzing the causes. Then the ESIA method is used to carry out the specific process optimization scheme design, and the specific implementation safeguard measures are put forward. To be specific, first of all, this thesis systematically sorts out the relevant research theories of the financial sharing process, forming the theoretical and methodological basis of this thesis. Secondly, the current situation of the eight existing financial sharing processes of B Group are analyzed. Again, based on the existing literature and expert survey to identify six indicators of the financial sharing process diagnosis system.Then, using the hierarchical analysis method to evaluate the importance of the eight financial sharing processes of Group B from the above six evaluation indicators.Finding out purchasing payment, general ledger accounting, fund management and reimbursement are four most important processes.Finding out business cost, customer satisfaction and process stability are three core indicators to measure the quality of financial sharing process. Subsequently, the interview survey method was used to collect and sort out the specific problems of the four key processes from the middle level of B Group, and analyze the causes. Then combined with the cause analysis, targeted around the three core indicators to carry out the process optimization scheme design. The optimization scheme has eliminated the process of value-added business activities, streamline value-added business activities and realized waiting, transmission business activities automatically. Finally, at the end of the article the specific safeguard measures are put forward from three dimensions，they are technology,organization and system. This study puts forward a feasible construction scheme for optimizing the financial sharing process of the B group. At the same time, it constructs a set of index system and evaluation method of the financial sharing process, which can be used for the diagnosis of the same type of financial sharing process and provides an effective research basis for the construction of the financial sharing process.
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