| In recent years,with the rapid development and improvement of new technologies such as Internet,cloud computing and big data,financial sharing services have made great progress in theoretical basis and practical operation after being introduced into China at the end of last century.Financial sharing service is to centralize simple and repeated financial operations,so as to reduce human costs and improve enterprise operation and management efficiency,so that enterprises can obtain more competitive advantages.As a survey and design construction enterprise,L company has many subsidiaries and projects.In order to solve the problems of difficult financial accounting and management control,L company started the construction of it’s financial shared service center in 2017.At present,L company is still in the development period of the construction of Financial Shared Service Center,and lacks a systematic and complete operation effect evaluation system to measure the achievements of financial shared service construction.This paper selects L company in the construction industry as the research object.After consulting a large number of literature and fully understanding the details of L company,this paper uses the Balanced Scorecard to evaluate the operation effect of L company implementing the financial sharing mode.Firstly,draw a strategic map according to the enterprise’s strategic objectives,that is,refine the enterprise’s strategic objectives into four dimensions: finance,customers,internal process and learning and growth.Secondly,design representative indicators for each dimension,score the importance of each indicator by means of questionnaire,and analyze the results of the questionnaire by analytic hierarchy process,Calculate the weight of each index relative to the overall strategic goal,and finally obtain the score of each dimension by using the fuzzy comprehensive analysis method.According to the score results,analyze the current situation of the operation of L company’s financial sharing mode,and give reasonable suggestions for deficiencies,so as to improve the operation effect of L company’s Financial Sharing Service Center. |
