Research On The Investment Project Budget Management In The Shared Services Mode

Since the1980s, with the rapid development of economy and technology, economic globalization degree is higher and higher, Shared services as an innovative management mode arises at the historic moment. Ideally, the Shared Service Center can make the enterprise integrate resources create economies of scale to reduce costs, but at the same time in the Shared Service mode, the relationship between resource usage and changed, is no longer the past clear one-on-one resource usage, resource utility and complicate occupy relations will become inevitable, we can’t follow the past methods of allocation of resources. How to carry on the reasonable and efficient allocation of resources in the mode of Shared Services is the management problem of every big enterprise in Shared Service mode to be solved urgently.This article is committed to solve resource allocation problem in the Shared Services mode, put forward from the angle of the investment project budget management, through the formulation suitable investment project budget management system to optimize the resource allocation of Shared Services mode. Based on variable of relevant literature, we summarize the meaningful characteristics of the Shared Services mode at first; after that we especially focus on the listing three key problems of resources budget management in the Shared Services mode:1) clearing the relationship in the resources usage,2) developing the cost benchmark based on the activity-based costing(ABC) method,3) establishing the CAPEX and OPEX budget collaborative management mechanism; finally the paper put forward a whole life cycle budget management system and corresponding management processes for the investment project in the Shared Services mode.Main conclusions are as follows:First, the resource sharing feature of the Shared Services means that should clarify the business type as well as the relationship between the business and resource utilization. Secondly, at the same time, investment project budget management of Shared Services should change the separation management pattern of the CAPEX and OPEX to the collaborative management, focus on investment projects of the whole life cycle cost, and realize the optimization of overall cost.