| Economic globalization is an important trend in the development of the world economy.In order to cope with the economic globalization and enhance the competitiveness of enterprises,many group companies conduct investment and financing through mergers and acquisitions,etc.This makes it necessary for enterprises to set up numerous branches at home and abroad to cope with local business management.Adopting the traditional financial management model that is calculated by branches and then aggregated into the group can no longer meet the needs of the modern group development.In order to cope with this situation,many enterprise groups have started to try to establish a new type of financial management model of the financial sharing center.For large-scale multinational companies,the establishment of a financial sharing center not only can grasp the financial status of each of the companies,but also can unify the borrowing funds according to the needs of the group and reduce the cost of borrowing,thus strengthening the management and control capabilities of the group companies.This article starts with an overview of the financial sharing model and related theories,introduces the role,mode selection and characteristics of financial sharing.The PDCA cycle method is used to analyze the optimization design and evaluation of the NF Airlines financial sharing center’s organizational structure.It is divided into four phases: planning phase Execution phase,inspection phase,and processing phase.Among them,the planning stage in the PDCA cycle method is to analyze the current situation of the NFSC’s Financial Shared Service Center(FSSC)organizational structure and to sort out the current status of the FSSC organizational structure,and then design the FSSC organizational structure.The main influencing factors are analyzed,and the FSSC organizational architecture design principles are designed.In the implementation stage,the organization structure is optimized according to the status quo and problems in the planning stage.The optimization design is divided into three phases: The first stage is the flattening of the organizational structure.The design is based on the original organizational structure for the organization of flat design;the second stage is to further separate the accounting functions and management functions of the financial sharing center,to achieve a pure accounting;the third stage is the goal of organizational structure optimization,in the financial sharing The center formed a "document pool" model,implemented "open robbed orders" to motivate employee performance,and took advantage of the flat organizational structure of the financial sharing center.The contents of the inspection phase and processing phase in the PDCA cycle method are the optimization of the organizational structure of the NF Airlines financial sharing center.The inspection phase analyzes the development of the performance assessment system and the security system in the optimal design of the financial sharing center’s organizational structure.I hope that through the study of this article,I can learn some lessons from the airline FSSC organizational structure design. |
