Research On Expense Accounting Business Process Optimization Of Financial Sharing Center Of Company K

As the core element of modern commerce,Digital economy constantly reempowering the personnel,organization and assets of enterprises,and then giving birth to the digital management of enterprises,realizing the integrated management of production,sales,finance and other activities.The emergence of financial sharing center has realized the needs of integrated management,centralized the financial functions originally scattered in various cities,and improved the efficiency of enterprise management and decisionmaking.Relying on the huge scale and volume of the real estate industry,Its subsidiaries are also distributed in various provinces and regions of the country.The scattered business branches and huge business volume promote the construction of the financial sharing center of Company K.The Financial sharing Center belongs to the financial department of the group headquarters and undertakes financial accounting work throughout the country.Based on the expense accounting business process mainly studied in this paper,five business processes of staff daily expense reimbursement,expense difference adjustment,expense withholding and amortization,tax accounting,and fund payment management in the business process of the financial sharing center are selected to find out the inefficient links in the process.Some problems were found,including too many manual links,lack of relevance of information system,separation of process design from practice,lack of information feedback,etc.Then,the causes of the problems are analyzed from the aspects of personnel structure,information degree and system construction,including imperfect talent supply mechanism,lack of information system function,low management attention and insufficient risk awareness.On this basis,combining with the theory of process reengineering theory and standardization theory basis,cost accounting business process for Company K financial sharing center puts forward corresponding Suggestions for improvement,can be omitted in the reimbursement business process repeated credit approval process,the construction of staff management system,improve accounting system in the business of expenses to adjust construction of automation,electronic information database,Against the costs of withholding and amortization business can strengthen the supervision of funds,increasing the system has the function of presupposition,tax accounting business by increasing the external system,forming professional tax administration to regulate the tax of the enterprise,for money payment process,can be used in business processes to increase information feedback module,perfect supplier methods of credit evaluation system,promote efficiency of management of funds.Finally,in order to ensure the Company K financial sharing center cost accounting business process optimization measures can smooth implementation,put forward the corresponding security measures in terms of organization,personnel,systems,system,by improving the employee career development system for enterprises to retain more talents,increase capital investment,in the course of the construction of information system optimization and dynamic optimization of enterprise performance management system,Establish an effective communication mechanism and improve the leadership’s emphasis on internal control.It is hoped that the study of this paper can not only provide reference and guidance for improving the business process quality of Company K ’s financial sharing center,but also provide reference for the construction of financial sharing center and the optimization of business process of similar domestic enterprises.