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Study On Evaluation Of Corporate Financial Sharing Effect

Posted on:2020-10-13Degree:MasterType:Thesis
Country:ChinaCandidate:L ZhengFull Text:PDF
GTID:2439330578466655Subject:Accounting
Abstract/Summary:PDF Full Text Request
The rapid development of big data cloud services affects and changes all aspects of the national economy,and the continuous expansion of enterprise scale leads to the deepening difficulty of financial management.The traditional financial management model no longer meets the needs of enterprise development,and financial Shared service center(FSSC)emerges at the historic moment.To put it simply,the financial sharing service center,by virtue of information,image and other technologies,focuses on the repeated and simple financial services of the subsidiaries and institutions according to the theories of economies of scale,process reengineering and organization flattening,so as to improve efficiency,reduce costs and create value for enterprises.Financial sharing service center is the most advanced financial management mode at present,but the development of financial sharing in China is still in the primary stage,and the theoretical and practical research is not mature enough.In recent years,the research on financial sharing in China has been improved in both depth and breadth,but the research mainly focuses on the construction of financial sharing,and the research on the specific implementation effect of financial sharing service center in enterprises is relatively weak.This paper USES literature research,model analysis and case analysis,based on the analysis of the theoretical knowledge related to financial Shared services center,based on the balanced scorecard theory,four aspects of the balanced scorecard(financial,customer,internal process,learning and development four dimensions)as a level of evaluation index of effect evaluation,based on the four dimensions of primary index segmentation evaluation index,the secondary building enterprise financial Shared effect evaluation index system.Using analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method,a set of hierarchical evaluation model is established to evaluate the implementation effect of financial sharing.The financial sharing service center is divided into three stages,namely,the online period,the optimization period and the value creation period.The implementation effect of the financial sharing service center is analyzed in combination with specific enterprises,and the dimensions of the realization of the financial sharing service center in each stage are evaluated to provide a demonstration for enterprises to conduct self-evaluation.Finally,the optimization countermeasures and Suggestions are put forward to promote the improvement and development of the financial Shared service center.Financial transformation of enterprises is the requirement of the development of The Times,and financial sharing service center has become an inevitable trend of large enterprises' transformation.Sharing the achievements of research on effect according to the enterprise financial summary,find enterprise through transformation can make money by centralized control,process reorganization to streamline unnecessary spending and improve work efficiency,second can reduce the overall number of financial personnel,the foundation type personnel training for the development of comprehensive financial personnel,participating in major decisions.Under the new mode of financial sharing service center,enterprises can obtain more comprehensive and timely financial information and support more accurate and powerful decision-making.
Keywords/Search Tags:Financial Shared, Effect evaluation, Balanced scorecard, Fuzzy comprehensive evaluation, Optimization Suggestions
PDF Full Text Request
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