Research On Performance Evaluation Of M Enterprise Financial Sharing Service Center

In 1990,Robert and Gunn put forward the concept of financial sharing for the first time in order to adapt to the complicated economic business.According to the theory of process reengineering and economies of scale,in the process of financial accounting,enterprises can integrate and redistribute the work with high degree of homogenization,so as to improve the working efficiency of financial accounting and reduce the cost.Then countless domestic and foreign enterprises have introduced this concept and made continuous improvement,and finally launched a financial sharing service center that serves the financial accounting and strategic management of enterprises.As a typical automobile manufacturing enterprise,M enterprise’s financial sharing service center is also very representative.Therefore,this paper takes M enterprise’s financial sharing service center as the main case,adopts the Balanced Score Card method,and selects 16 indicators with different evaluation directions from four dimensions of the balanced scorecard: financial dimension,customer dimension,internal process dimension and learning and innovation dimension,and evaluates its performance by relevant personnel with different identities.According to the development status of M enterprise,the analytic hierarchy process is adopted to determine the proportion of each index and dimension.Finally,the overall comprehensive score of the enterprise and the comprehensive score of each dimension are calculated,and the analysis and suggestions are made according to the financial sharing service center of M enterprise.It is hoped that the experience of M enterprise can be popularized for reference by other enterprises in the industry,so as to promote the development of the industry.