【作者】 李雪；

【导师】 刘柏；

【作者基本信息】 吉林大学 ， 工商管理硕士（专业学位）， 2023， 硕士

【摘要】 富维公司于1993年成立,主要从事汽车零部件系列产品的研制、生产和销售,拥有长春、成都、佛山、青岛、天津五大生产基地。随着公司的业务扩张,为降低财务管理成本,保持核心竞争优势,富维公司自2018年在六家分公司实行了财务共享中心的财务管理模式,将外埠分公司的总账业务、应收应付等与财务核算相关的职责集中到长春总部进行处理。然而经过一段时间的运营,富维公司财务共享中心出现了诸多问题,主要表现在四个方面:组织结构设计缺陷,存在岗位设置不合理、职责划分不清、组织结构过于扁平等问题;制度流程执行混乱,存在同一业务相关流程无法关联、套用制度模板、流程审批节点设计不合理等问题;绩效考评方法落后,存在考评指标单一、没有量化指标等问题;信息系统效率过低,存在系统间数据接口不足、缺乏专业的财务共享服务平台、影像数据传输不清等问题。本文运用文献分析法、调查研究法、案例分析法等方法展开研究,通过对富维公司财务共享中心现状进行深入分析,总结出形成上述问题的主要原因分别是组织管理目标定位不准确、制度流程上线时间仓促、未对设立岗位进行充分调研、信息系统预算不足等。本文以流程重组理论、资源配置理论、标准化理论为基础,通过分析公司内外部所具备的运营优化环境,在明确优化目标、遵循优化原则的基础上,从富维公司组织结构、制度流程、绩效考评、信息系统四个方面着手,针对存在的问题进行运营优化策略设计。组织结构方面丰富岗位职能,梳理现有岗位职责,增加组织管理层次;制度流程方面关联相关流程,完善制度文件,重构流程节点;绩效考评方面制定量化评价指标,梳理人员考评权限;信息系统方面提高公司信息系统自动化水平,做好财务系统之间的互联互通,上线影像管理系统及优化扫描设备。通过以上优化策略,可以加强财务共享中心的财务管控能力,提高运营效率,减少潜在的财务风险,使富维公司的财务核算更加智能化、高效化、精准化,使公司更加专注于自身核心业务,增加企业竞争力。最后,为保障财务共享中心运营优化策略的顺利实施,公司需要给予一定的实施保障。本文从组织、技术、内控三个方面进行阐述。在组织方面需要公司管理层的重视与支持,公司各部门及属地分公司人员的配合;在技术方面需要保障新旧系统转换平稳及信息数据安全,设立信息系统故障防范机制;在内控方面需要将内部控制贯彻到整个项目过程中,做好风险分析与应对措施,全面健全财务共享中心的内部控制建设。更多还原

【Abstract】 Established in 1993,Faway is mainly engaged in the development,production and sales of auto parts series products,with five production bases in Changchun,Chengdu,Foshan,Qingdao and Tianjin.With the company’s business expansion,in order to reduce financial management costs and maintain core competitive advantages,Faway has implemented the financial management model of financial sharing center in the six branches since 2018,centralizing the general ledger business,accounts receivable and payable and other duties related to financial accounting of the outlying branches to the Changchun headquarters for processing.However,after a period of operation,many problems emerged in the financial sharing center of Faway,mainly in four aspects: organizational structure design defects,such as too few posts,unclear division of responsibilities,and too flat organizational structure;The implementation of the system process is chaotic,and there are problems such as unable to associate the relevant process of the same business,applying the system template,and unreasonable design of the process approval node.The method of performance evaluation is backward,and there are some problems such as single evaluation index and no quantitative index.The efficiency of the information system is too low,there are problems such as insufficient data interface between the systems,lack of professional financial sharing service platform,unclear image data transmission and so on.This paper uses literature analysis,survey research and case study methods to conduct research.Through in-depth analysis of the current situation of the financial sharing center of Faway company,it is proposed that the main reasons for the formation of the above problems are inaccurate positioning of organizational management objectives,hasty time for the system and process to come online,insufficient research on the establishment of positions,and insufficient budget to rely on the existing system.Based on process reorganization theory,resource allocation theory and standardization theory,this paper analyzes the internal and external operation optimization environment of the company,and carries out operation optimization strategy design for the existing problems on the basis of clear optimization objectives and optimization principles,starting from the four aspects of organizational structure,system and process,performance evaluation and information system of Faway company.In terms of organizational structure,the company will increase the number of positions,sort out the responsibilities of existing positions and enrich the organizational structure;in terms of system and process,the company will correlate relevant processes,improve system documents and reconstruct process nodes;in terms of performance appraisal,the company will develop quantitative evaluation indexes and sort out personnel appraisal authority;in terms of information system,the company will improve the automation level of information system,do a good job of interconnection between financial systems,put online image management system and optimize scanning equipment.Through the above optimization strategies,we can strengthen the financial control ability of the financial sharing center,improve operational efficiency,reduce potential financial risks,make financial accounting of Faway more intelligent,efficient and accurate,enable the company to focus more on its core business,and increase its competitiveness.Finally,in order to ensure the smooth implementation of the operation optimization strategy of the financial sharing center,the company needs to provide certain implementation guarantees.This paper expounds from three aspects: organization,technology and internal control.In terms of organization,it needs the attention and support of the company’s management,and the cooperation of the company’s various departments and local branches.In the aspect of technology,it is necessary to ensure the smooth transformation of the old and new systems and the security of information data,and establish the failure prevention mechanism of the information system.In terms of internal control,internal control should be carried out in the whole project process,risk analysis and countermeasures should be done well,and internal control construction of financial sharing center should be fully improved.更多还原