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Research On Performance Evaluation Of Financial Sharing Center Of Z Communication Company

Posted on:2024-05-30Degree:MasterType:Thesis
Country:ChinaCandidate:Z E ChenFull Text:PDF
GTID:2568307061968999Subject:Accounting
Abstract/Summary:PDF Full Text Request
In today’s integrated global economy,more and more groups of companies are appearing and growing in size,and financial sharing centres are gradually emerging.Currently,all major domestic listed companies have established financial sharing centres,but compared to overseas companies,the research and construction of financial sharing centres in domestic companies is still in its infancy.As far as company management is concerned,in order to effectively realise the strategic transformation and upgrading of the company,the financial sharing centre of domestic group companies needs to be further improved,so that it can play a greater role in the creation of corporate value by providing financial management capabilities to meet the operational and development needs of group companies.This paper takes Z Communications as an example,and uses theories related to financial sharing centres and performance evaluation to analyse the financial sharing centre of Z Communications as the object of this paper.Firstly,this paper analyses the construction and operation of Z Communication’s financial sharing centre,and then examines the current state of performance evaluation from multiple perspectives,and points out the problems faced in the current performance evaluation process.At the same time,it was combined with the balanced scorecard,and on this basis,the hierarchical analysis method and the entropy value method were used to calculate the comprehensive weights,and the performance evaluation system of the financial sharing centre of Z Communications was constructed.In addition,the fuzzy comprehensive evaluation method was applied to the performance evaluation of the financial sharing centre to determine the affiliation matrix of each indicator,and a comprehensive evaluation of the current situation of the performance of the financial sharing centre of Z Communication Company was carried out.Finally,based on the current status of the evaluation of Z Communications’ financial sharing centre and a comparison with the evaluation results of two other companies in the same industry,suggestions for further improvement were made.Through this study,it was found that: among the four dimensions in the guideline layer,the internal process dimension has the highest proportion of weight,the customer dimension has the 2nd highest proportion of weight,the financial dimension indicator has the third highest proportion of weight,and the learning and growth dimension has the smallest proportion of weight.The final results were then obtained using a fuzzy comprehensive evaluation method.The final results were then used to compare the performance of the financial sharing centres of two other companies in the same industry,and the three companies’ performance in each of the four dimensions was compared horizontally.Z Communications scored better than Ericsson and Cisco on the customer dimension,while Ericsson and Cisco scored better than Z Communications on the other three dimensions.In addition,it is suggested that the financial sharing centre of Z Communications can adopt measures to improve its service level and strengthen internal control to further improve the performance of Z Communications’ financial sharing centre.It is hoped that this paper will provide a better guarantee and foundation for the development of the financial sharing centre in the future,and will also provide a guarantee for the construction of financial sharing centres in other enterprises.
Keywords/Search Tags:Financial sharing center, Performance evaluation, Balanced scorecard, Fuzzy comprehensive evaluation method
PDF Full Text Request
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