Research On Performance Evaluation Mechanism Based On Responsibility Center Upgraded In Financial And Accounting Department As A Consultant

The era of knowledge economy emphasizing value has arrived, the financial and accounting department as the value management department of an enterprise is supposed to play the role of adding value for the business. However, through the discussion of the current hot issue as well as the review of related literature, the article found the mainly position of financial and accounting department is focused on the "bean-counter, financial stewardship, whistler, fiscal police, strategic partners, the integration and consultant". In daily work, the financial and accounting department spend so much effort on the basic accounting matters, and still, as a cost center that cannot effectively measure the input and output. The accountants are under inanimate situation, obviously, which is not conducive to realize its value. The emergence of the problem has something to do with, on the one hand, the improper position of the financial and accounting department, and on the other hand, the lack of corresponding inanimate in the financial and accounting department.Value management. consultant sets the advantages of beforehand and matter control and afterwards reflection at an organic whole, making the concept of the integration of financial and business going through daily work, showing the essence of value management. But if financial and accounting department remains to a cost center, the development of the financial and accounting department is decided by the company’s budget level, but not by the customer’s needs and advisory consultant’s capacity, which is difficult to motivate the financial and accounting department to provide high quality advisory service. Accordingly, customers do not need to consider the cost of using the financial and accounting department; the value of consultant management will become a mere formality. In order to reflect the value of the consultant, strengthen the collaboration between different departments, the financial and accounting department must upgrade from cost center to profit center measuring the input and output, increasing income and create value for the enterprise by selling its own services. At the same time, setting up a corresponding performance evaluation mechanism to promote implementation of the financial and accounting department as a consultant is necessary.The balanced scorecard as a performance management tool as well as strategic management tool, has both long-term and short-term, financial and non-financial, prospective and hysteresis, internal and external advantages, overcomes the defects of traditional pure considering short-term financial benefits, and put the performance evaluation and enterprise strategy together, helping enterprise strategy carried out. However the application research of balanced scorecard in the financial and accounting department is deficiency, research results paraphrase of classical theory, and there is no escape from the traditional financial accounting. This paper constructs strategy map of financial and accounting department, deriving four strategic subjects containing the growth of high quality value, the best provider of professional and reliable service, the excellent customer service process management and the self-realization of employee’s value from the four dimensions:financial, customer, internal process and learning and growth. And then, the article deduces the performance evaluation indexes system of financial and accounting department and exerts the AHP to set up the weight of each index. Then the reward system, staff training and personnel system of financial and accounting get feedback from the effect of the performance evaluation, excavating the potential of the consultant to the largest extent to improve individual performance and organizational performance.This possible innovation point in this article lies in that the function of the financial and accounting department is defined as the consultant which integrates the advantages of beforehand, matter controls, and afterwards reflection, and, the financial and accounting department collaborate with others through provided such as strategy consulting, operation consulting, information technology consulting and human consulting services by project, to play the role of the core of value management; In addition, to ensure the implementation of financial and accounting department consultant, activate the financial and accounting department, realize the essence of value management, the financial and accounting department upgrades from a cost center to a profit center, and build the performance evaluation mechanism.