財務共享服務中心在PLG公司的應用研究
發(fā)布時間：2018-07-26 16:17
【摘要】：二十世紀九十年代后,經(jīng)濟快速發(fā)展,全球各地公司由于財務管理的標準不一致導致的經(jīng)營服務的不適應性日益顯現(xiàn)出來。怎樣降低成本,保障集團總部與分公司子公司間戰(zhàn)略目標的協(xié)同性和一致性就顯得至關重要。在這樣的大背景下,共享服務中心尤其是財務共享中心的模式應運而生。財務共享服務中心(Financial Shared Service Center,簡稱FSSC)作為一種新的財務管理模式得到應用和推廣。它是將不同國家、地點的實體會計業(yè)務拿到一個共享服務中心來記錄、做賬務處理和出報告。這種集中式管理模式的目的是會計記錄和報告的規(guī)范、統(tǒng)一,而且由于不需要在每個公司和辦事處都設會計崗位,節(jié)省了系統(tǒng)和人工成本,在規(guī)模經(jīng)濟的效應下實現(xiàn)成本降低、財務管理水平提升和企業(yè)效率及競爭力的提高。財務共享服務中心可以根據(jù)各公司實際狀況自行設立賬務中心或采用服務外包的形式集中處理。本文中的案例,PLG公司是全球領先的現(xiàn)代物流設施提供商,為制造商、零售商和第三方物流公司提供物流設施及工業(yè)廠房租賃服務。公司業(yè)務遍及中國、日本及巴西的77個主要城市,擁有并管理著約2800萬平方米的物流基礎設施,形成了一個服務于800余家客戶的高效物流網(wǎng)絡。其由于各城市的物流園較多又分散,公司業(yè)務又有較大相似性,各子公司獨立的會計核算機構(gòu)顯得冗余而浪費,故PLG公司中國決定成立FSSC,由此產(chǎn)生值得研究的各種現(xiàn)實利弊狀況。本人有幸在此團隊中工作,財務共享服務中心的新模式讓我開拓了視野。本文在此情況下,通過理論結(jié)合實際,將PLG中國公司的財務現(xiàn)狀進行梳理,從構(gòu)建財務共享服務中心建立的背景和必要性、可行性上進行探索,并在此基礎上介紹構(gòu)建財務共享服務中心的組織架構(gòu)和業(yè)務流程,并對PLG公司財務共享中心的缺陷進行具體分析,提出自己的解決建議和方案。最后部分,將總結(jié)相關結(jié)論并對服務共享模式將來的發(fā)展提出新的展望。此論文的目標,是希望通過對財務共享服務的理論知識的論述和對實際案例的描述分析,探索和總結(jié)出提升財務共享服務中心效益的途徑和方法,為今后的財務管理方式優(yōu)化提供一些經(jīng)驗。
[Abstract]:After the 1990s, with the rapid development of economy, the inadaptability of business services caused by inconsistent financial management standards in companies all over the world has become increasingly apparent. How to reduce the cost and ensure the coordination and consistency of the strategic objectives between the headquarter of the group and the subsidiary company is very important. In such a background, the shared service center, especially the financial sharing center model came into being. As a new financial management mode, (Financial Shared Service Center, (FSSC) has been applied and popularized. It takes entity accounting operations in different countries and locations to a shared service center for recording, accounting and reporting. The purpose of this centralized management model is to standardize and unify accounting records and reporting, and to achieve cost reduction under the effect of economies of scale by eliminating the need for accounting positions in every company and office, thereby saving systems and labour costs. Raise the level of financial management and improve the efficiency and competitiveness of the enterprise. The financial sharing service center can set up its own accounting center according to the actual situation of each company or adopt the form of service outsourcing. In this paper, PLG is the world's leading provider of modern logistics facilities, providing logistics facilities and industrial plant rental services to manufacturers, retailers and third party logistics companies. The company operates in 77 major cities in China, Japan and Brazil, owns and manages about 28 million square meters of logistics infrastructure, and forms an efficient logistics network serving more than 800 customers. Because the logistics parks in each city are more and more scattered, and the business of the company is similar, the independent accounting organizations of the subsidiary companies appear redundant and wasteful. Therefore, PLG China decided to set up FSSC, resulting in a variety of practical pros and cons worth studying. I am fortunate to work in this team. The new model of Financial sharing Service Center broadens my horizons. In this case, through the combination of theory and practice, this paper combs the current financial situation of PLG China Company, explores the background, necessity and feasibility of the establishment of financial sharing service center. On this basis, the organization structure and business process of constructing financial sharing service center are introduced, and the defects of financial sharing center of PLG company are analyzed in detail, and their own suggestions and solutions are put forward. In the last part, the conclusion is summarized and a new prospect for the future development of service sharing mode is put forward. The purpose of this paper is to explore and summarize the ways and methods to improve the efficiency of financial sharing service center by discussing the theoretical knowledge of financial sharing service and describing and analyzing actual cases. Provide some experience for future financial management optimization.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F416.4;F406.7
本文編號：2146565
[Abstract]:After the 1990s, with the rapid development of economy, the inadaptability of business services caused by inconsistent financial management standards in companies all over the world has become increasingly apparent. How to reduce the cost and ensure the coordination and consistency of the strategic objectives between the headquarter of the group and the subsidiary company is very important. In such a background, the shared service center, especially the financial sharing center model came into being. As a new financial management mode, (Financial Shared Service Center, (FSSC) has been applied and popularized. It takes entity accounting operations in different countries and locations to a shared service center for recording, accounting and reporting. The purpose of this centralized management model is to standardize and unify accounting records and reporting, and to achieve cost reduction under the effect of economies of scale by eliminating the need for accounting positions in every company and office, thereby saving systems and labour costs. Raise the level of financial management and improve the efficiency and competitiveness of the enterprise. The financial sharing service center can set up its own accounting center according to the actual situation of each company or adopt the form of service outsourcing. In this paper, PLG is the world's leading provider of modern logistics facilities, providing logistics facilities and industrial plant rental services to manufacturers, retailers and third party logistics companies. The company operates in 77 major cities in China, Japan and Brazil, owns and manages about 28 million square meters of logistics infrastructure, and forms an efficient logistics network serving more than 800 customers. Because the logistics parks in each city are more and more scattered, and the business of the company is similar, the independent accounting organizations of the subsidiary companies appear redundant and wasteful. Therefore, PLG China decided to set up FSSC, resulting in a variety of practical pros and cons worth studying. I am fortunate to work in this team. The new model of Financial sharing Service Center broadens my horizons. In this case, through the combination of theory and practice, this paper combs the current financial situation of PLG China Company, explores the background, necessity and feasibility of the establishment of financial sharing service center. On this basis, the organization structure and business process of constructing financial sharing service center are introduced, and the defects of financial sharing center of PLG company are analyzed in detail, and their own suggestions and solutions are put forward. In the last part, the conclusion is summarized and a new prospect for the future development of service sharing mode is put forward. The purpose of this paper is to explore and summarize the ways and methods to improve the efficiency of financial sharing service center by discussing the theoretical knowledge of financial sharing service and describing and analyzing actual cases. Provide some experience for future financial management optimization.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F416.4;F406.7
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1 唐瑾;財務共享服務中心在PLG公司的應用研究[D];南京大學;2017年
，本文編號：2146565
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