| Under the impact of the information age,traditional accounting and independent business models are no longer fully adapted to the development of the era,and more and more large enterprises have or are undergoing financial transformation.The latest research report on shared services released in 2019 mentioned that the construction of financial sharing in China is still in its infancy,and companies have paid less attention to the construction of the performance evaluation system of financial sharing service centers.Evaluation system to conduct research.The main contents of the paper are: elaborating the applicability of traditional performance evaluation methods to FSSC,clarifying the principles of design indicators and the methods of assigning weights,analyzing the problems existing in the current performance evaluation system of BX Company,and based on the balanced scorecard,Use the analytic hierarchy process to determine the allocation weight and build a performance evaluation system.The research conclusions of this article are three.First,by comparing and analyzing each performance evaluation method,it is concluded that the performance evaluation system of the financial shared service center cannot copy the balanced scorecard.The dimensions and performance evaluation should be set in accordance with the specific operating conditions of the enterprise and the development strategic goals of the financial shared service center.index.Second,by analyzing the current performance evaluation system of BX Company,and summarizing its shortcomings,at the same time,the strategic goals of BX Company’s financial shared service center are decomposed layer by layer.According to the decomposed strategic goals,a strategic map is constructed to select the performance related to it Evaluation indicators.Third,according to the strategic goal of “cost reduction,efficiency improvement,live team,financial integration,and sector” of BX’s financial shared service center,in order to make up for the lack of attention of BX’s current performance evaluation system in the two dimensions of strategy and employees Problem,in the four dimensions of the balanced scorecard,the learning and growth dimension is subdivided into the employee management dimension and the improvement and improvement dimension,so as to build a five-dimensional performance evaluation system,including the financial dimension,the user dimension,and internal operations Dimensions,employee management dimensions,and improvement and enhancement dimensions,and the analytic hierarchy process is used to weight the five dimensions and the evaluation indicators under each dimension to obtain the weight of each dimension and each indicator.The main contribution of this thesis is to provide some ideas about selecting indicators and design dimensions for the establishment of the FSSC performance evaluation system for companies that have not adopted the financial sharing model or in the early stages of the construction of the financial sharing service center,and can enrich the research on financial sharing performance evaluation Cases and related research results. |
