Research On The Expense Reimbursement Management Of ZX Company Under The Financial Sharing

With the rapid development of global economy,enterprises have set up branches or independent subsidiaries at home and abroad.This directly causes the group company to be unable to grasp the branch company's daily financial situation in time very well,in order to solve this key problem,many large group companies are studying and constructing the group enterprise financial sharing center,and the penetration rate of the financial sharing management mode of the top 500 groups in the world has reached 90%.Since2010,the management idea of financial sharing has also been widely accepted by many large groups in China,and the number of new sharing centers in 2017 has accounted for 28% of the first five years.Enterprises should To meet the needs of financial management to establish a financial sharing center,and expense reimbursement is the core process of financial sharing,its operational management level will directly affect the overall financial management effect of enterprises.However,due to the rapid speed of the cost reimbursement module in the domestic sharing center,how to reduce the cost of enterprise expense reimbursement management and improve its operational efficiency is the key problem that needs to be solved urgently.Based on the above thinking,this paper selects the sharing center expense reimbursement module management problem is remarkable,the world leading communication equipment service provider and the domestic first online financial sharing center ZX company as the research object.Based on the theory of economies of scale,business process,PDCA cycle management and the financial data of the company's annual report from 2015-2018,this paper analyzes the current situation of the group's expense reimbursement management by analyzing the organizational structure,the financial personnel investigation of the sharing center,the business process combing and the cost reimbursement management evaluation,etc.There are related problems of expense reimbursement management,such as financial and business conflict,staff turnover rate as high as 39.2%,cost budget implementation difference of more than 52%,low audit time limit,low cost reduction and efficiency,etc.By deeply analyzing its existing problems,it puts forward some suggestions such as perfecting the organizational structure of expense reimbursement management,focusing on sharing center staff management,perfecting the cost budget process and closed-loop business process,so as to achieve the goal of improving the efficiency of sharing center expense reimbursement,reducing enterprise cost and preventing risks,and also hoping to provide beneficial loans to other enterprises that have set up or established the cost reimbursement module of SSC.