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论文编号：	823
作者编号：	2220060604
上传时间：	2008/6/25 21:09:43
中文题目：	面向供应链管理的财务共享服务中
英文题目：	The study of Supply Chain Mana
指导老师：	黄福广
中文关键字：	共享服务；供应链管理；财务供应
英文关键字：	Shared service; Supply chain m
中文摘要：	供应链是指一个企业与其供应商、供应商的供应商，以此向前直到最初的供应商，以及与其销售商、销售商的销售商，按此向后直到最终用户之间的关系网链。供应链管理是市场渠道各层之间的一个联接，是控制供应链中从原材料通过各制造和分销层，直到最终用户的一种管理思想和技术。供应链管理也是一种新的管理策略，它强调供应链上各参与成员及其活动的整体集成。它把不同企业的目标集成起来，以增加整个供应链的效率。有效的供应链管理不仅可以降低成本，还可以提高整个生产和销售过程的有效性，同时还可以给客户增值。供应链中的财务问题，应该说是以物流为载体的资金流问题。财务供应链与物流供应链是同时发生的，不过前者表现为资金流动，后者表现为物料流动。由于财务管理的综合性、全面性和连续性特征，规定了它在各种供应链中扮演极其重要的角色，如果基于供应链思想的企业管理仍沿用传统的财务管理方法，它将呈现出诸多方面的缺陷和不适。 供应链管理所提出的要求使现行财务管理系统面临挑战和机遇，迫切需要重构财务管理体系，即借助于信息技术（IT）、电子数据交换（EDI）、产品数据交换（PDI）、Internet、Intranet 的应用发展，创建以培育和发展企业核心竞争力，获取竞争优势的财务管理体系。财务共享服务中心可以使企业供应链上的各部门更紧密地联系在一起，财务共享服务中心的财务系统不仅在内部实现了各模块的充分集成，与供应链和生产制造系统也达成了无缝集成。使得企业各项经营业务的财务信息能及时准确的得到反馈，从而加强了对资金流的全局管理和控制。 本文首先回顾供应链管理及共享服务的沿革，叙述了供应链管理及共享服务产生的背景，并从供应链管理及共享服务的概念的出发，介绍供应链管理及共享服务的理论基础及发展历程。 本文从本人所在公司的实际出发，介绍本人所工作的财务共享服务中心在运行上如何支持公司集成供应链上各个环节的资金运作，使流程实现自动化。期望对我国企业管理者和业务执行者在创建财务共享服务中心方面有借鉴作用。
英文摘要：	Supply chain is the connection between a certain enterprise with his supplier, his supplier’s supplier, up to the first level supplier and his retailer, retailer‘s retailer, up to the final customers. Supply chain is the management to connect all the level of market channel, from the supplying of raw material to manufacturing to distributing to customer. Supply chain management is also a new management strategy, it emphasizes the integrity of all the partners of one supply chain. It connects the goals of all the business, to enhance the efficiency of the whole supply chain. The efficient supply chain management not only can reduce cost, but also can increase validity of the all production and sales process, at the same time can add valued to customers. The financial problem of supply chain management should be how the cash flow can go with material flow consistently. The financial supply chain and material supply chain are coinstantaneous, the different is the former one represent the flow of cash, the latter one represent the flow of material. As the character of financial management is universal and continuous, it plays a very important role in supply chain management. If the modern enterprise still follow the traditional financial management methods in them supply chain management, it will represent a lot of defects in many aspect. As the requirement of supply chain, our current financial management system is in face of a large challenge and opportunity. It is very urgent to us to rely on information technology （IT） 、Electronic Data Interchange （EDI） 、Product Data Interchange（PDI） 、Internet、Intranet to re-structure our financial management system, and to cultivate and develop our core competition. This paper ‘s main content is firstly looking back the development of shared service and supply chain management, narrating the background of shared service and supply chain management, from the concepts of shared service and supply chain management, introducing the these two theories. Shared service center can not only connect the departments of supply chains tightly. Meanwhile, the financial system of shared service center not only can connect between different modules internally, but also can connect with supply chain system and production system. It can give a timely and accurately feedback of financial information of business. Therefore it can strengthen the control and management of capital flow. This paper will take Motorola Accounting Service Center as example, introduce how Motorola accounting service center support supply chain smoothly and automatically. I am looking forward to providing the reference to Chinese entrepreneur for how to create a financial shared service center.
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