学生论文
|
论文查询结果 |
返回搜索 |
|
|
|
| 论文编号： | 6436 | |
| 作者编号： | 2220120361 | |
| 上传时间： | 2014/6/10 15:10:34 | |
| 中文题目： | 跨国公司中国分区财务共享服务中心财务管理研究-以V公司为例 | |
| 英文题目： | Research on financial management of China Finance Share Service Center-Taking V Group as an example | |
| 指导老师： | 陆宇建 | |
| 中文关键字： | 财务共享服务中心;服务层面协议;财务管理 | |
| 英文关键字： | Finance Shared Service Center;SLA-Service Level Agreement;Financial Management | |
| 中文摘要： | 在经济全球化的大背景下，企业规模越来越大，跨国公司和跨地区经营的企业也越来越多。在传统的经营模式下，每个子公司的组织结构设置基本是相似的，换句话可以称为“麻雀虽小、五脏俱全”。随着下属企业数量的增加，会导致机构臃肿和人员冗余，办事效率降低，进而影响企业的持续竞争力，如何使财务部门在提供最佳服务的同时保持最优的人员配置？这需要多方面因素的配合，随着信息技术的不断发展，互联网使跨地区跨国界的沟通变得十分便捷。本文首先对业务管理模式及财务共享服务中心的相关理论进行了阐述，在此基础上，以从事风力发电设备供应的V公司为案例对象，分析了中国区财务共享服务中心的日常运营管理和财务管理的现状、问题和改进的对策。对于V公司而言，生产业务单元的生产工艺和流程完全相同，财务作为支持性的部门业务具有同质性，如何重新整合资源，避免重复劳动和提高单位人员产出，财务共享服务中心这一财务管理模式被引入到V公司。经过了一年多的实际运行，对比合并之前的财务业绩，财务共享服务中心都能很好的保证经济业务的运行，并且其处理日常交易记录的准确性和效率都有所提高。随着经济环境的变化，V公司在不断地调整自身的运行模式，财务共享服务中心强调对业务单位的服务，部分控制工作没有做到位，另外财务共享服务中心费用的分配也很难做到一碗水端平，仅仅根据业务量来分配费用，V公司在衡量了各方面的利弊后通过成立区域财务中心来弥补财务共享服务中心的部分缺陷。本文的主要贡献在于：基于V公司中国分区财务共享服务中心的设立、工作交接过程控制、组织架构变动、设计会计岗位职责和绩效考核指标、日常运营管理等具体业务，阐述了,V公司中国区财务共享服务中心如何设计和管理，实现财务共享服务中心模式的有效运行，在压缩人员的同时实现工作质量和效率的同步提高，分享建立中国财务共享服务中心的过程和具体的日常财务管理 关键词：财务共享服务中心；服务层面协议；财务管理 | |
| 英文摘要： | Under global market background, enterprises grow bigger and bigger, multi-national business and multi-area enterprise become more and more. Under traditional operation pattern, every subsidiary company has similar organization chart, in another saying, everything is of value in spite of its small size. Along with the increase of subsidiary companies, there are many departments and people in the organization and become low efficient, it has negative impact on business competitive power. How to keep optimum finance organization and keep the best service? We need involve many elements, accompany the development of information technology, internet help us communicate globally in very easy way. This thesis introduce theory of FSSC and management style, then take V Group as an example to analyze how FSSC manage daily operation and financial control status, questions and improvement. For V Group, it has same production technology and procedure in production business unit, Finance as a supporting department has the same work scope, how to reorganize resources to avoid double work and improve individual work output? FSSC was implemented in V Group. After FSSC operates one year, FSSC keep accuracy and efficiency on dealing with daily work compare to previous finance organization, even better in some areas. V Group adjust operation style according to economic environment all the time, FSSC emphasize service mind, but miss controlling mind, then V Group Finance turn to regional finance to remedy FSSC’s disadvantage. The key contribution of this thesis lines in： This thesis states how V Group set up FSSC and manage daily operation based on the process of FSSC China set up, job handover control, organization chart, job description and work result control, daily operation, etc. How can FSSC China keep data quality and efficiency after reducing 50% resources? Key words: Finance Shared Service Center; SLA-Service Level Agreement Financial management | |
| 查看全文： | 预览 下载(下载需要进行登录) |