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Research On The Performance Evaluation System Of The Financial Shared Service Center Of T Company

Posted on:2021-07-04Degree:MasterType:Thesis
Country:ChinaCandidate:Y MaFull Text:PDF
GTID:2492306272470204Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Due to the global economic integration and the continuous improvement of informationization,the scale of enterprises has expanded rapidly,and more and more large-scale group companies have been formed.Problems in traditional financial management have also emerged,such as: financial cost cannot be reduced,too many financial personnel,and business processing efficiency is low.The emergence of a financial shared service center has solved various problems of traditional financial management.With the rapid development of China’s economy,China’s large group companies face the same financial management problems.Since2011,the Ministry of Finance and the State-owned Assets Supervision and Administration Commission of the State Council have repeatedly proposed and encouraged large group companies with many branches and wide distribution to actively change from the traditional financial management model to a financial shared service model to promote the financial business operations of their subsidiaries The standardization of processes,the improvement of business processing efficiency,and the unification and transparency of information and data have reduced the overall financial business cost.With the development and application of the financial sharing service center,how to measure the effectiveness of the construction of the financial sharing center and what issues should be included in the measurement content have attracted the attention of a wide range of researchers.The researchers believe that performance evaluation is an important guarantee for the successful implementation of the financial sharing service model.Through the construction and improvement of the performance evaluation system of the financial sharing service center,it discovers its existing problems and proposes corresponding improvement measures.Therefore,it is necessary to evaluate the performance of the financial shared service center.First of all,this paper summarizes the financial sharing service center,the factors affecting its implementation and operation,and relevant literature on the performance evaluation of the financial sharing service center.Secondly,introduce the construction and performance evaluation of T ’s financial sharing service center.Reconstruct T ’s financial sharing from the five levels of cost,efficiency,quality,satisfaction and learning growth according to the strategic objectives and functional positioning of the financial sharing service center The performance evaluation index system of the service center,and the weight of each index is determined by the analytic hierarchy process;finally,the T company financial shared service center is evaluated through the reconstructed performance evaluation index,and the evaluation results are analyzed to propose the T company financial shared service center Guarantee measures implemented by performance evaluation.By conducting a performance evaluation study on the financial sharing service center of Company T,this paper draws the following conclusions:(1)Information technology can enable each information system platform and functional module of the financial sharing service center to decentralize their respective authority business and also integrate each The systematic work results in an orderly,efficient and high-quality financial process.(2)Strategic goals and functional positioning affect the development prospects of the financial shared service center.It can efficiently and transparently enable the financial shared service center to conduct business processing and data exchange,and strengthen the control of financial risks.(3)A scientific and reasonable performance evaluation system can systematically measure the development status of the financial shared service center,and help to achieve the strategic goal of the financial shared service center.
Keywords/Search Tags:Financial Shared Service Center, Performance Evaluation, Strategic Goals
PDF Full Text Request
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