| This paper is designed for the consultative case of the specific enterprise, and there are some actual meanings in practice. Firstly how to used the theory into the business practices, and the paper provides practical examples. Secondly, in theory with reality, this paper has shown how to do the integrated use of various theories. At the same time, we have a new idea about how to take the advantages of the domestic financial advisory.In this paper the primary elaborated on the LM Group's financial control system for the design process.Above all, by analyzing the internal of the LM Group, we have known the acceptability of the program has a significant impact on the actual demand of the four sides, and identified the direction and design of the main content. In this part, the main aim is to find the common demand of the four sides, based on seek common ground while reserving differences, analysis of the reason for the differences, as far as possible to find the problem source.Next, for the financial management and control model of the four involved the content—target decomposition, the full budget, reflect the financial and control, financial performance evaluation—the gap to the demonstration. Each of the elements of what is the ideal situation, contradistinguish ideal situation, where deficiencies in the LM Group, the resulting in LM Group control of content what is need for new, what needs optimizing. These changes in the content are the control system in the actual operation of the need to complete the tasks, thus on the control system requirements for the design.Finally, we propose the solution. Solution results in formation of authority, based on each process control of the decentralization manual between the Group Headquarter and responsibilities central, this decentralization manual goal, that is to match the new control content. In which specific authority figures is a very personalized content, but the process of segregation of duties and management of critical control points, there is certain universal significance. For example, a process in the proposal, examine and verify, countersign, examine and approve, put an record, each link in the correspondence responsible for specific department of other units have a strong sense of reference.In this paper, there are two of innovations; the one is fully to take into account the needs of customers on the basis of design solutions. Then the author used in the system of the "object- thing- people" methodology, what a view to increasing the acceptability of the program. Another is the introduction of the practice of a very useful tool- decentralization manual. |
