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论文编号：	6240
作者编号：	2120112572
上传时间：	2014/6/6 10:33:36
中文题目：	科莱恩成本内部控制研究-以公司财务共享服务中心为例
英文题目：	The Research on Internal Control in Costing of Clariant Base On the Finance Share Service Center
指导老师：	程新生
中文关键字：	内部控制;成本内部控制;财务共享服务中心;管理成本
英文关键字：	Internal control;Internal control in costing;Finance Shared Service Center;Administration cost
中文摘要：	企业面临的各种各样的风险表现出复杂性和多样性的特点。作为企业管理的一种重要手段，内部控制在控制和防范企业经营风险以及财务风险的过程中起着重要的作用，是保证企业正常经营活动，实现企业可持续发展的重要力量，内部控制的建立健全成为企业生产经营成败的关键。 财务共享服务中心颠覆了传统财务会计的工作方式，借助精细化的专业分工、标准化的流程和发达的信息技术，可以有效地保证企业运营的稳定性，通过一种有效的运作模式来解决大型集团公司财务职能建设中的重复投入和效率低下的弊端，提升企业经营管理效率，降低企业运营中的管理成本。 本文以科莱恩(天津)有限公司（以下简称：科莱恩公司）为例，在财务共享服务中心下，重新对现有生产企业的成本内部控制制度进行梳理和完善，通过将更多的成本内部控制流程植入ERP软件，从而最大程度的降低人为操作失误带来的错误风险，同时依据系统的运算优势，提升管理效率，带动组织架构的精简，降低企业运营的管理成本。通过本案例的深入研究和分析，结合科莱恩公司的实际情况，总结出中国区生产工厂成本内部控制制度的建立和完善，以及财务共享服务中心成本核算部分设计和运行的相关经验。本文的研究目的在于为同行业内一些寻求优化成本内部控制，推进管理成本降低的企业提供相应的经验。期望能够通过科莱恩公司财务共享服务中心下成本内部控制的案例分析，给我国集团企业在完善成本内部控制制度提升管理效率方面提供一个可以借鉴的方法，从而更好地趋利避害，更大的发挥成本内部控制制度在企业管理中的作用。
英文摘要：	Enterprise met kinds of risk, which performance with the characteristic of complexity and multiformity. As an important tool for enterprise management, internal control plays an important role for control and keep away from the operation risk and finance risk, this is the key point to make sure the enterprise running smoothly and realize continue development, above all, establish and improve internal control will be the key for the business success. Finance share service center upset tradition style of the work way about finance, in virtue of specialty, standardization flow, and the advanced information technology, all this could provide the possibility to make sure enterprise running stably. Though an efficiency running model to solve the problem of re-invest and low efficiency in the construction of finance department for group company, will be good for the efficiency of management, decrease the management fee of enterprise operation. The thesis makes a deep research and analysis on the internal control in costing by the model of Clariant Great China Finance Share Service Center (Clariant, for short in the thesis), to perfect the internal control in costing, and combine more and more costing control flow within ERP software, this will help finance share service center to decrease the operation risk of wrong calculation by manual, and make full use of the calculation advance of software, increase the management efficiency, simplify the organization chart, decrease the operation management expense. Summarize rich experience about the internal control in costing creation and improve for the production plant. Share related experience for the costing calculation part set up and running in the finance share service center. In order to provide advance experience for these domestic group enterprises who seek for the internal control in costing, to control the administration cost. Expect to share related experience about the case of internal control in costing base on the finance share service center for domestic enterprise, an example for domestic enterprise to improve management efficiency through internal control in costing improve. Consequently, make full use of internal control in costing in enterprise management.
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