財(cái)務(wù)共享服務(wù)中心在PLG公司的應(yīng)用研究
發(fā)布時(shí)間：2018-07-26 16:17
【摘要】：二十世紀(jì)九十年代后,經(jīng)濟(jì)快速發(fā)展,全球各地公司由于財(cái)務(wù)管理的標(biāo)準(zhǔn)不一致導(dǎo)致的經(jīng)營(yíng)服務(wù)的不適應(yīng)性日益顯現(xiàn)出來(lái)。怎樣降低成本,保障集團(tuán)總部與分公司子公司間戰(zhàn)略目標(biāo)的協(xié)同性和一致性就顯得至關(guān)重要。在這樣的大背景下,共享服務(wù)中心尤其是財(cái)務(wù)共享中心的模式應(yīng)運(yùn)而生。財(cái)務(wù)共享服務(wù)中心(Financial Shared Service Center,簡(jiǎn)稱FSSC)作為一種新的財(cái)務(wù)管理模式得到應(yīng)用和推廣。它是將不同國(guó)家、地點(diǎn)的實(shí)體會(huì)計(jì)業(yè)務(wù)拿到一個(gè)共享服務(wù)中心來(lái)記錄、做賬務(wù)處理和出報(bào)告。這種集中式管理模式的目的是會(huì)計(jì)記錄和報(bào)告的規(guī)范、統(tǒng)一,而且由于不需要在每個(gè)公司和辦事處都設(shè)會(huì)計(jì)崗位,節(jié)省了系統(tǒng)和人工成本,在規(guī)模經(jīng)濟(jì)的效應(yīng)下實(shí)現(xiàn)成本降低、財(cái)務(wù)管理水平提升和企業(yè)效率及競(jìng)爭(zhēng)力的提高。財(cái)務(wù)共享服務(wù)中心可以根據(jù)各公司實(shí)際狀況自行設(shè)立賬務(wù)中心或采用服務(wù)外包的形式集中處理。本文中的案例,PLG公司是全球領(lǐng)先的現(xiàn)代物流設(shè)施提供商,為制造商、零售商和第三方物流公司提供物流設(shè)施及工業(yè)廠房租賃服務(wù)。公司業(yè)務(wù)遍及中國(guó)、日本及巴西的77個(gè)主要城市,擁有并管理著約2800萬(wàn)平方米的物流基礎(chǔ)設(shè)施,形成了一個(gè)服務(wù)于800余家客戶的高效物流網(wǎng)絡(luò)。其由于各城市的物流園較多又分散,公司業(yè)務(wù)又有較大相似性,各子公司獨(dú)立的會(huì)計(jì)核算機(jī)構(gòu)顯得冗余而浪費(fèi),故PLG公司中國(guó)決定成立FSSC,由此產(chǎn)生值得研究的各種現(xiàn)實(shí)利弊狀況。本人有幸在此團(tuán)隊(duì)中工作,財(cái)務(wù)共享服務(wù)中心的新模式讓我開(kāi)拓了視野。本文在此情況下,通過(guò)理論結(jié)合實(shí)際,將PLG中國(guó)公司的財(cái)務(wù)現(xiàn)狀進(jìn)行梳理,從構(gòu)建財(cái)務(wù)共享服務(wù)中心建立的背景和必要性、可行性上進(jìn)行探索,并在此基礎(chǔ)上介紹構(gòu)建財(cái)務(wù)共享服務(wù)中心的組織架構(gòu)和業(yè)務(wù)流程,并對(duì)PLG公司財(cái)務(wù)共享中心的缺陷進(jìn)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(guān)結(jié)論并對(duì)服務(wù)共享模式將來(lái)的發(fā)展提出新的展望。此論文的目標(biāo),是希望通過(guò)對(duì)財(cái)務(wù)共享服務(wù)的理論知識(shí)的論述和對(duì)實(shí)際案例的描述分析,探索和總結(jié)出提升財(cái)務(wù)共享服務(wù)中心效益的途徑和方法,為今后的財(cái)務(wù)管理方式優(yōu)化提供一些經(jīng)驗(yàn)。
[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(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F416.4;F406.7
本文編號(hào)：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(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F416.4;F406.7
【相似文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前1條
1 唐瑾;財(cái)務(wù)共享服務(wù)中心在PLG公司的應(yīng)用研究[D];南京大學(xué);2017年
，本文編號(hào)：2146565
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