集团财务共享服务模式的效益分析——以中兴通讯为例

集团财务共享服务模式是近十几年来在集团企业流行起来的一种新型财务管理模式,它的出现有效地解决了集团企业因为规模的扩大而带来的沉重的基础财务业务处理工作。但集团财务共享服务模式给企业带来哪些效益,企业实施集团财务共享服务模式的初衷实现效果如何都尚未有效地研究。文章在对集团财务共享服务模式背景和内涵讨论的基础上,结合企业实施财务共享服务模式的目标,尝试提出集团财务共享服务模式效益评价的逻辑思路和指标体系;并选择中兴通讯为具体分析对象,运用实际数据分析了集团财务共享服务模式给集团企业带来的效益。分析发现,集团财务共享服务使中兴通讯财务处理效率提高,财务处理成本降低,资金管理集中度较高,并且对资金活动的控制是有效的。     

财务共享下企业集团财务管理模式构建探析——以海尔集团为例

随着企业集团的快速发展和扩张,为实现高效的资金运营和财务管理,集团将母子公司财务支持服务整合趋同并转变为财务共享服务模式。国内企业集团起步较晚仍处于摸索发展初期,在组织变革,信息支持和人员转型方面存在不同程度的问题。本文通过理论研究与案例分析相结合,以海尔集团为例,探讨财务共享模式下企业集团构建财务管理模式的实施措施。     

大数据时代企业集团财务共享服务的创建北大核心

大数据开启了一次重大的时代转型,企业财务管理面临着环境变迁带来的机遇和挑战。财务共享服务是一种由信息网络技术推动的创新财务管理模式,如何利用新一轮的信息技术对企业的财务管理体系进行优化和转型,成功建立财务共享服务中心,成为大型企业集团亟待解决的重大难题。本文分析了大数据时代财务共享服务的发展历程和趋势、财务转型及财务共享服务中心的战略规划,以湖北鄂旅投集团为例探究其创建财务共享服务中心的可行性,并且对其战略目标、战略结构、战略职能进行了战略定位,给出了推进策略建议。     

关于我国财务共享服务中心内部控制的分析研究

近年来,随着我国"一带一路"战略的快速实施和企业集团的高速发展,越来越多优质企业越来越多的通过建立财务共享服务中心的模式进行财务管控,提升了企业集团财务运行效率,降低了运行成本。良好的内部控制是财务共享服务中心稳健运营的基础,本文就当前我国财务共享服务中心存在的内部控制问题进行了系统分析,并创新性的提出了改进我国财务共享服务中心内部控制的对策与建议。     

大数据时代基于财务共享服务模式的费用预算管理

大数据、云会计、移动互联网技术的驱动与企业成本管控、预算管理需求的拉动,越来越多的集团企业开始建设财务共享服务中心。文章构建了大数据时代基于财务共享服务模式的费用预算管理框架模型,并从大数据运用的角度对财务共享服务模式下费用预算管理的预算目标制定、预算编制、预算执行和预算评价四个具体过程进行了阐述,以期对集团企业在财务共享服务模式下进行费用预算管理提供理论参考与实务指导。     

航天机电财务共享服务中心的实践与完善

财务共享服务中心作为融合了集权和分权管理优势的全新财务管理模式近年来得到了国内外集团企业的广泛关注与实践探索。本文介绍了上海航天汽车机电股份有限公司财务共享服务中心的标准化流程运作模式，并对后续发展提出了相关的完善建议。     

大型跨国集团公司财务共享服务中心构建模式研究

大型跨国集团公司已经普遍采用财务共享服务中心模式管理海外财务业务。本文总结了财务共享服务中心的优势,介绍了荷兰皇家壳牌集团和花旗集团的财务共享服务中心模式,阐述了大型跨国集团公司财务共享服务中心的具体构建模式和内容,并提出先构建海外财务共享服务中心的分步实施战略。     

关于我国房地产企业实施财务共享服务中心的初探

随着经济全球化和信息技术的发展,大型跨国公司率先实施财务共享服务中心,以期实现降本增效,加强管控,增大经济利润的目的.中兴通讯于2005年建立财务共享服务中心,真正拉开了中国企业实施财务共享服务的序幕.房地产企业实施财务共享服务中心已成为大势所趋,本文结合前人论述,就业财务共享实施方向和内容进行探索,希望对房地产企业在实施财务共享服务中心的实践过程中有所启发借鉴.     

A集团企业财务共享服务中心运营效果研究

近年来,为了降低成本、提高工作效率,国内部分大型企业选择了建立财务共享服务中心,以实现新的财务管理模式.文章分析了A集团企业建立财务共享服务中心后的运营效果,以期为其他大型企业构建财务共享服务中心提供经验支持.     

数字化背景下财务共享服务中心的质量管理研究——以HX财务共享服务中心为例

在数字化背景下,财务共享服务中心如何通过质量管理引领财务共享业务操作标准化、控制财务共享相关风险、更好地完成基础工作并为集团提供增值服务?是理论界与实务界关注的问题·但鲜有研究涉及.基于扎根理论的研究方法,以HX财务共享服务中心为案例,总结了开展质量管理的相关做法及成果,并对财务共享服务中心的质量如何定义、财务共享服务中心如何开展质量管理、数字化在财务共享服务中心质量管理中如何应用进行了分析和探讨,并形成了数字化背景下财务共享服务中心质量管理模型.希望能够为其他财务共享服务中心提供一定的质量管理的经验借鉴,并对质量管理等相关理论在财务共享领域的应用进行一定的补充.     

财务共享服务下传统财务人员的转型

随着社会飞速发展,财务管理体制也在不断进步。通过财务共享服务将企业运行过程中日常的、共性的、充分的财务数据共享在信息化财务共享平台上,将工作量繁重的财务工作变得自动化和智能化,将烦琐的基础数据处理交给机器与网络,减少企业运行成本,并且通过共享大大提升财务信息的流通效率,进而提升企业工作效率。论文首先分析财务共享服务的内涵,再分析财务共享服务下传统财务人员的转型方向和策略建议,以供参考。     

Modeling an HR shared services center: Experience of an MNC in the United Kingdom

An increasing number of large and multinational organizations are moving to shared services models in delivering the human resource function. It is commonly believed that the adoption of an HR shared services model can transform the role of HR by enabling the HR function to be more strategic at the corporate level and more cost‐effective at the operational level. However, few academic studies have been carried out to investigate challenges to implementing an HR services center successfully and the impact of adopting an HR shared services model on different groups of employees. Through a case study of a multinational corporation, this article reveals that there remains a significant gap between literature espousing the efficacy and utility of HR shared services and the extent to which the adoption of such a model is successful. The financial and emotional cost of moving to a shared services model can outweigh the tangible cost savings predicted by firms. The idea of separating the HR function into strategic, operational, and administrative components may prove to be too simplistic, although it underpins the initiative of HR shared services. © 2006 Wiley Periodicals, Inc.     

Input-Output for Management Control: The Case of GlaxoSmithKline

In this paper, we present an application of input-output analysis to management control and strategic planning for a pharmaceutical company. The model highlights the complex system of relationships between the different strategic business areas of the company and provides a tool for forecasting the dynamics of production, profits and internally shared services.     

Evaluating the human resource shared services model: evidence from the NHS

This paper examines the shared service model of organizing the human resource management function. It reports the results from a study of the introduction of human resource shared services (HRSS) in four NHS organizations. Findings suggest that the HRSS model has a number of advantages for organizations but that it has difficulty addressing the transformational HR agenda. In contrast, with the exception of a small cadre of staff, there is few advantages for HR employees themselves in HRSS systems. We suggest that the apparent neglect of the work experience of HR staff under HRSS models may significantly undermine the potential for its wider successful implementation.     

PLANNING BY FREEHOLD

Government planning of urban development is inefficient as it is controlled by political processes rather than conducted on behalf of the people it is intended to benefit. Certain forms of property rights such as divisions of freehold and leasehold can, and in practice do, lead to much more effective use of resources and provision of shared services as the owners of the freehold have an incentive to maximise site values and rents.     

Management consultants as improvising agents of stability

Relatively few studies have paid theoretical as well as empirical attention to what use organizations have of management consultants and their services. By studying how buyers and sellers of management consulting services describe what management consulting is and represents, this study questions common understandings in the literature, i.e., that management consultants act as agents of change or as standardizers of organizational practice around the world. It is argued that consultants can be understood as playing the role of improvisers because there is considerable uncertainty among both buyers and sellers as to what use organizations really have of them. Playing a recognizable, yet indefinite role based on an institutionalized foundation, in both discourse and practice, of what actors such as consultants are supposed to do in certain situations, helps client organizations to reduce the uncertainty experienced. The conclusion is that management consultants can therefore be understood as agents of stability rather than agents of change.     

Effective strategies for internal outsourcing and offshoring of business services: An empirical investigation

The growing pressure to reduce costs and improve efficiency induces many organizations to undertake shared services initiatives. This consolidation and streamlining of common business functions is also known as insourcing, in-house services, business services, or staff services. While adoption of a shared service structure is viewed by many as an appropriate strategy to pursue, most companies still struggle to devise optimal strategies and to generate adequate returns on investments for their projects, because none of the approaches that are commonly adopted is recognized as universally effective.     

PUBLIC SERVICES MANAGEMENT: ACTIVITIES, INITIATIVES AND LIMITS TO LEARNING

Private sector-style management initiatives to ensure UK public services managers’ learning from private sector management practice are examined, and their rationale questioned. The lack of a coherent, systematic and agreed view of what constitutes ‘management’ and ‘managerial work’ in the private sector is discussed. It is argued that there are reasons for believing that the particular character and organizational contexts of public services will require different managerial behaviours. The manner in which experimental managerial initiatives in some public services have shifted into mandatory innovations is examined. Such innovations can be incompatible with the values of those managing in the public service, who frequently fail to recognize the advantages of late innovation, incrementalism and circumspection. In public services particularly, many managerial activities are the province of ‘non managerial’ staff. Though frequently not considered, the values of these de facto managers may be central to the progress of such innovations. It is further argued that risk-taking as applied in a business context is inappropriate to the degree that public services managers must be concerned with the common weal, equity and accountability. The article concludes with a detailed research agenda to support the need to recognize public services management as a rich and varied area of managerial behaviour in its own right. Its character and variation warrants further investigation as a basis for formulating more appropriate management concepts against which to measure public services managers’ behaviour and performance.     

America's Engagement in Iraq: Insights and implications for public management research

Abstract

There are lessons to be learned in the matter of public management in Iraq and Afghanistan, especially in the importance of the management cultures in which decisions are made. This review is of four books, by different authors, sharing their journalist approach. Four shared themes emerge from these works: the importance of training, organizational culture, strategy, and governance. The authors develop an awareness of the inter-connectivity of the leadership and management cultures of the military and civilians, with significant implications for future public management research. Each of the four books in this review offers contributions that extend the knowledge and practice of public management and public policy, providing hard-learned lessons that can be cross walked into teaching, practice, and research.     

A critical participatory and collaborative method for scoping the literature

The past decade has seen the development of an increasing number of techniques to appraise, summarize and assess published study findings. From systematic to synthesis to scoping reviews, these techniques have contributed to evidence-informed policy and practice. We outline a novel method developed to address the limitations of scoping review designs reported in the literature. A critical, participatory and collaborative method was designed to scope the literature on inequities in access to health care services for rural Aboriginal and African Canadians. Specifically, a community-university collaboration permitted a shared discussion and mapping of inequities in access to health care services and information. As a result of shared understandings from storytelling and discussion, bibliographic searches were better directed, taken-for-granted assumptions in the literature more easily located and questioned, and study findings verified by Aboriginal and African Canadian community representatives who also provided insight and oversight of the development of dissemination tools.