企業(yè)通過集中管理對(duì)內(nèi)和對(duì)外的職能，通過有效的歸集，運(yùn)用到新業(yè)務(wù)中，充分發(fā)揮其優(yōu)勢(shì)作用，從而實(shí)現(xiàn)業(yè)務(wù)的市場(chǎng)化，而歸集的這些職能通過市場(chǎng)化的開發(fā)，猶如企業(yè)的競(jìng)爭(zhēng)力水平。為了更好的進(jìn)行管理，需要設(shè)立專門的機(jī)構(gòu)來對(duì)其進(jìn)行集中管理，以便于能夠更好的尋找和創(chuàng)造效益，提高企業(yè)的整體收益，把企業(yè)的資源優(yōu)勢(shì)發(fā)揮到最大，降低企業(yè)的成本，增強(qiáng)企業(yè)的服務(wù)質(zhì)量。由此能夠得出，共享服務(wù)就是企業(yè)將不同的職能部門進(jìn)行集中化，實(shí)現(xiàn)資源的統(tǒng)一有效管理，然后將這種職能資源進(jìn)行業(yè)務(wù)輸送，實(shí)現(xiàn)職能資源的有效整合。

本文在閱讀和參考了國內(nèi)外大量關(guān)于共享服務(wù)以及財(cái)務(wù)共享服務(wù)的文獻(xiàn)和書籍的基礎(chǔ)上，主要研究了H建筑施工企業(yè)財(cái)務(wù)共享中心的運(yùn)營(yíng)現(xiàn)狀及問題。分析了H建筑施工企業(yè)財(cái)務(wù)共享服務(wù)中心的運(yùn)營(yíng)效果，運(yùn)用AHP分析法結(jié)合平衡記分卡四個(gè)方面建立評(píng)價(jià)指標(biāo)體系，對(duì)H建筑施工企業(yè)當(dāng)前財(cái)務(wù)共享中心運(yùn)營(yíng)效果進(jìn)行評(píng)價(jià)，結(jié)果顯示，在流程管理方面和員工學(xué)習(xí)與成長(zhǎng)方面存在嚴(yán)重的不足，針對(duì)這兩個(gè)方面，本文提出了H建筑施工企業(yè)財(cái)務(wù)共享管理中心運(yùn)營(yíng)優(yōu)化建議，這不僅對(duì)H建筑施工企業(yè)財(cái)務(wù)共享服務(wù)管理模式的運(yùn)作具有一定的指導(dǎo)意義，同時(shí)也對(duì)其他建筑施工行業(yè)內(nèi)企業(yè)構(gòu)建財(cái)務(wù)共享管理中心具有一定的借鑒意義。

研究認(rèn)為，H建筑施工企業(yè)當(dāng)前財(cái)務(wù)共享服務(wù)中心存在四個(gè)方面的問題：運(yùn)營(yíng)成本控制能力不足、客戶服務(wù)水平方面的問題、流程管理方面的問題、員工學(xué)習(xí)與成長(zhǎng)不足。針對(duì)以上四個(gè)方面的問題提出了四個(gè)方面的對(duì)策建議：第一是運(yùn)用成本控制管理建議，進(jìn)一步降低人工成本和溝通成本，第二是服務(wù)能力提升建議，扭轉(zhuǎn)共享中心與業(yè)務(wù)單位間關(guān)系。注重與服務(wù)對(duì)象的溝通，加強(qiáng)與稅務(wù)機(jī)關(guān)的溝通。第三是流程管理優(yōu)化建議，持續(xù)完善業(yè)務(wù)流程體系，改善業(yè)務(wù)流程均衡。第四是員工學(xué)習(xí)與成長(zhǎng)建議，完善知識(shí)管理的流程，加強(qiáng)員工培訓(xùn)。

 

關(guān)鍵詞：財(cái)務(wù)共享，財(cái)務(wù)管理，企業(yè)管理，財(cái)務(wù)共享中心

 

Abstract

Through the centralized management of internal and external functions, through the effective collection, the enterprise can apply to the new business, give full play to its advantages, so as to realize the marketization of business, and the collection of these functions through the market-oriented development, just like the competitiveness level of the enterprise. In order to better manage, we need to set up a special organization to carry out centralized management, so as to better find and create benefits, improve the overall income of the enterprise, maximize the resource advantages of the enterprise, reduce the cost of the enterprise, and enhance the service quality of the enterprise. It can be concluded that shared service is to centralize different functional departments, realize the unified and effective management of resources, and then transport the functional resources to achieve the effective integration of functional resources.

Based on reading and referring to a large number of domestic and foreign literature and books on shared services and financial shared services, this paper mainly studies the operation status and problems of Financial Shared center of H construction enterprise. This paper analyzes the operation effect of Financial Sharing Service Center of H construction enterprise, establishes the evaluation index system by using AHP analysis method combined with four aspects of Balanced Scorecard, and evaluates the operation effect of current financial sharing service center of H construction enterprise. The results show that there are serious deficiencies in process management and staff learning and growth. Aiming at these two aspects, this paper puts forward some suggestions This paper puts forward some suggestions on the operation optimization of the financial sharing management center of H construction enterprise, which not only has certain guiding significance for the operation of the financial sharing service management mode of H construction enterprise, but also has certain reference significance for other enterprises in the construction industry to build the financial sharing management center.

The research shows that there are four problems in the current financial shared service center of H construction enterprise: the lack of operation cost control ability, the problem of customer service level, the problem of process management, and the lack of staff learning and growth. In view of the above four aspects, this paper puts forward four countermeasures and suggestions: the first is to use cost control management suggestions to further reduce labor costs and communication costs; the second is to improve service ability suggestions to reverse the relationship between the sharing center and business units. Pay attention to the communication with the service object and strengthen the communication with the tax authorities. The third is the process management optimization suggestions, continue to improve the business process system, improve the business process balance. The fourth is the staff learning and growth suggestions, improve the process of knowledge management, strengthen staff training.

Key words: Financial Sharing, financial management, enterprise management, Financial Sharing Center.

 

目  錄

第一章 緒論 1

1.1 研究背景 1

1.2 研究目的及意義 2

1.3 國內(nèi)外研究綜述 2

1.3.1 國外研究綜述 2

1.3.2 國內(nèi)研究綜述 3

1.3.3 研究評(píng)述 5

1.4 研究的思路和方法 5

1.5 研究的內(nèi)容與創(chuàng)新點(diǎn) 5

1.5.1 研究?jī)?nèi)容 5

1.5.2 創(chuàng)新點(diǎn) 6

第二章 財(cái)務(wù)共享服務(wù)理論概述 7

2.1 財(cái)務(wù)共享服務(wù)中心概述 7

2.1.1 財(cái)務(wù)共享平臺(tái)的形成 7

2.1.2 財(cái)務(wù)共享服務(wù)中心的概念 7

2.1.3 財(cái)務(wù)共享服務(wù)中心的模式 8

2.1.4 財(cái)務(wù)共享服務(wù)中心的運(yùn)營(yíng)管理 9

2.2 財(cái)務(wù)共享平臺(tái)的理論基礎(chǔ) 10

2.2.1 規(guī)模經(jīng)濟(jì)理論 10

2.2.2 業(yè)務(wù)流程再造理論 11

2.2.3 共享服務(wù)理論 11

2.3 財(cái)務(wù)共享平臺(tái)的特點(diǎn)與作用 11

2.3.1 財(cái)務(wù)共享平臺(tái)的特點(diǎn) 11

2.3.2 財(cái)務(wù)共享服務(wù)中心的作用 12

第三章 H建筑施工企業(yè)財(cái)務(wù)共享管理中心的運(yùn)營(yíng)狀況 14

3.1 H建筑施工企業(yè)的背景及概況 14

3.2 H建筑施工企業(yè)財(cái)務(wù)共享中心管理模式 14

3.2.1 建立財(cái)務(wù)共享中心之前的組織結(jié)構(gòu) 14

3.2.2 財(cái)務(wù)共享服務(wù)中心構(gòu)建的組織結(jié)構(gòu)和制度體系 15

3.2.3 財(cái)務(wù)共享服務(wù)中心人員規(guī)劃 17

3.3 H建筑施工企業(yè)財(cái)務(wù)共享中心的運(yùn)營(yíng)流程 19

3.3.1 應(yīng)收賬款流程 19

3.3.2 應(yīng)付賬款工作流程 20

3.3.3 費(fèi)用報(bào)銷業(yè)務(wù)流程 20

3.3.4 工程成本計(jì)劃核算工作流程 21

圖7  成本策劃流程圖 22

3.3.5 信息技術(shù)的運(yùn)作 22

第四章 H建筑施工企業(yè)財(cái)務(wù)共享管理中心運(yùn)營(yíng)效果及問題 24

4.1 財(cái)務(wù)共享管理中心運(yùn)營(yíng)效果評(píng)價(jià) 24

4.1.1 基于平衡記分卡的KPI指標(biāo)設(shè)定 24

4.1.2 構(gòu)建指標(biāo)層判斷矩陣 26

4.1.3 評(píng)價(jià)結(jié)果分析 29

4.2 財(cái)務(wù)共享中心運(yùn)營(yíng)存在的問題 29

4.2.1 運(yùn)營(yíng)成本控制能力不足 29

4.2.2 客戶服務(wù)水平方面的問題 30

4.2.3 流程管理方面的問題 30

4.2.4 員工學(xué)習(xí)與成長(zhǎng) 32

第五章 H建筑施工企業(yè)財(cái)務(wù)共享管理中心運(yùn)營(yíng)優(yōu)化建議 34

5.1 運(yùn)用成本控制管理建議 34

5.1.1 進(jìn)一步提高人員效率 34

5.1.2 進(jìn)一步降低溝通成本 34

5.1.3 實(shí)施了科學(xué)合理的績(jī)效考評(píng)體系 35

5.2 服務(wù)能力提升建議 35

5.2.1 扭轉(zhuǎn)共享中心與業(yè)務(wù)單位間關(guān)系 35

5.2.2 注重與服務(wù)對(duì)象的溝通 36

5.2.3 加強(qiáng)與稅務(wù)機(jī)關(guān)的溝通 36

5.3 流程管理優(yōu)化建議 36

5.3.1 持續(xù)完善業(yè)務(wù)流程體系 36

5.3.2 改善業(yè)務(wù)流程均衡 38

5.4 員工學(xué)習(xí)與成長(zhǎng)建議 38

5.4.1 知識(shí)管理的流程 38

5.4.2 加強(qiáng)員工培訓(xùn) 39

結(jié) 論 40

6.1 全文總結(jié) 40

6.2 未來展望 40

參考文獻(xiàn) 42