Research On Performance Evaluation System Of Midea Group Financial Shared Service Center

Since the 21st century,China’s household electrical appliance enterprises have developed vigorously,and many household electrical appliance industries have emerged.For a long time,more and more enterprises have turned traditional financial accounting to management accounting.Both economic and cultural communication are inseparable from building a "shared life".In the field of financial accounting,the Financial Sharing Center has also become the core financial platform that large enterprises want to stabilize their financial situation and strive to build.It can not only provide a more stable and convenient financial accounting environment,but also an effective way to improve work efficiency,decentralization and improve the transparency of financial data.Financial Sharing Center is like the "protective shell" of the overall operation and long-term development of enterprises.The establishment of Financial Sharing Center does not mean that it is a mature mechanism,but also needs to continue to explore and practice.Based on the Financial Sharing Center established by Midea,a representative enterprise in the household appliance manufacturing industry,this paper sets indicators based on it,establishes a financial sharing evaluation system,and makes an in-depth study by using the methods of Balanced Scorecard and fuzzy comprehensive evaluation.Firstly,by sorting out the relevant domestic references on Financial Sharing and the impact of Financial Sharing on performance,it provides materials for exploring the financial sharing center system;Secondly,understand the overall operation of Midea Group,analyze the company’s own operation,personnel composition,technical conditions and intelligent accounting,and analyze the establishment of the current financial shared service center;Thirdly,it integrates the balanced scorecard management tool,selects 16 indicators combined with the characteristics of the group,gives advice on the improvement and promotion of its financial shared service center,constructs a suitable evaluation system model,and obtains the corresponding results through fuzzy comprehensive evaluation and analytic hierarchy process;Finally,combined with the results of the analyzed data model,the problems are found,and the suggestions and safeguard measures in line with the development prospect of Midea Group’s performance evaluation are put forward.More and more enterprises use the Financial Sharing Service Center to help the development of the company.Facing the same opportunities and challenges,actively optimizing the Financial Sharing Center and implementing appropriate schemes play a vital role in the overall development and financial stability of the company.This paper hopes to provide some meaningful reference value for the household appliance manufacturing industry in the implementation of financial sharing services and enterprise performance evaluation.