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The Research On Performance Evaluation Of Financial Sharing Service Center Of Enterprise Group

Posted on:2021-03-31Degree:MasterType:Thesis
Country:ChinaCandidate:Y SuFull Text:PDF
GTID:2439330605958874Subject:Accounting
Abstract/Summary:PDF Full Text Request
The 21st century is an era of sharing.Culture,economy and other aspects are gradually moving towards sharing.Among them,the theory of the sharing economy was formally proposed by China in 2015,which caused a major change in the field of accounting in China,marking that financial accounting is gradually developing towards management accounting.As far as the current situation is concerned,the shift from traditional financial accounting to management accounting-based enterprise groups is gradually increasing,and their common ground is starting to create financial shared service centers.This tide of change is not caused by a certain company changing its management form according to its own development.It is brought by the sharing era and is an inevitable trend.The financial sharing service center is a new type of management model,which can bring excellent performance to the enterprise,and the process is very delicate and standard,but it is only practiced in China in the early 21st century.It is not long and mature.This means that there are still many areas for improvement in the financial shared service center.For example,its performance evaluation is a point of great concern and must be improved.This article also starts from this point and conducts relevant research,hoping to help the stable operation of the financial sharing center.This paper conducts research by constructing the performance evaluation system of the financial sharing service center,mainly through the balanced scorecard,key performance evaluation and index analysis method,first set the index and then conduct corresponding analysis and evaluation.Performed performance evaluation on Group B's financial shared service center.The group took the lead in adopting this model in the retail industry.It currently works well and has achieved certain results.The study found that its financial shared service center needs to be improved on the performance evaluation level Strengthen the control of its costs and expenses,improve the efficiency of its business processing,the level of customer service needs to be improved,and talent training is still not enough.Relevant suggestions were made for these issues:(1)strengthen the overall functions of the center;(2)optimize the processing process and unified standards;(3)maintain effective communication with staff and customers;(4)strengthen employee training and adopt a regular rotation system.The number of enterprise groups adopting financial shared service centers is increasing day by day,and their centralized processing of business has achieved obvious results.In order to ensure the effective operation of the Group 's center,relevant suggestions were put forward:(1)clear the purpose of performance evaluation;(2)continuously improve the performance evaluation system;(3)continuously optimize performance evaluation indexes;(4)Enterprises that establish a sharing center provide some reference value in this regard.
Keywords/Search Tags:Financial Shared service center, Performance evaluation, Balance card, Analytic hierarchy process
PDF Full Text Request
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