构建财务共享服务中心-管理咨询-系统落地-运营提升

目 录 第1章 财务共享的基本概念与实施方法 ····1 1.1 什么是共享服务中心？ ······················2 1.2 财务共享服务中心建设的驱动因素········4 1.2.1 企业内生驱动因素 ·······························4 1.2.2 新商业格局下的新诉求 ·························8 1.2.3 国家政策鼓励企业建设财务共享服务中心···························10 1.2.4 FSSC建设的收益预期 ·························11 1.3 财务共享实施方法论体系 ···················12 1.3.1 SPORTS方法体系 ······························12 1.3.2 财务共享服务中心建设推进路径···········22 1.3.3 FSSC建设与运营的风险与应对·············28 1.3.4 FSSC项目管理方法 ····························30 第2章 财务共享服务中心建设业务咨询方法 ···············35 2.1 KOPT方法 ······································36 2.2 组织梳理与变革 ·······························37 2.2.1 财务组织变革理论 ·····························37 2.2.2 FSSC组织变革实践 ····························40 2.2.3 FSSC人员配置规模测算方法················43 2.2.4 财务共享服务中心人员与团队建设方法··46 2.3 流程梳理与变革 ·······························50 2.3.1 PCF方法 ·········································51 2.3.2 “目的—问题—原因—行动”与“7R” ·53 2.3.3 FSSC流程优化与职责切分示例·············54 2.4 核心管理领域 ··································59 2.4.1 CBM方法 ········································59 2.4.2 共享业务的成熟度评估方法·················61 2.5 IT技术变革与创新 ····························61 2.5.1 一般软件开发方法 ····························· 62 2.5.2 Agile敏捷开发 ······························· 67 第3章财务共享服务系统落地方法概述 ·· 75 3.1 FSSC系统落地的核心指导思想············76 3.1.1 FSSC系统软件选型原则······················ 76 3.1.2 FSSC系统建设目标 ···························· 80 3.1.3 系统建设的误区与成功推进的关键要点·· 80 3.2 FSSC系统架构的*佳实践··················88 3.2.1 共享业务处理平台 ····························· 89 3.2.2 基础业务管理平台 ····························· 97 3.2.3 共享服务管理平台 ····························100 3.3 本书后续章节相关方案采用的软件平台··············107 3.4 本书系统相关主要解决方案框架········107 第4章 FSSC核心管领域的系统落地方法···············111 4.1 FSSC标准化主数据管理 ··················· 112 4.2 FSSC报账单据设计 ························· 114 4.3 BPM结构化流程设计 ······················ 116 4.3.1 结构化的BPM流程梳理方法 ···············117 4.3.2 基础数据 ········································118 4.3.3 业务审批策略 ··································120 4.3.4 FSSC系统内审批流的生成设置············121 4.3.5 会签等复杂场景下的BPM系统实现方法 ······················126 4.3.6 FSSC任务分配模型 ···························127 4.4 在线预算管理································128 4.4.1 预算控制数据的来源 ·························129 4.4.2 预算控制的系统实现方式 ···················1334.5 在线业务规则的固化·······················140 4.6 FSSC集成的资金管理······················143 4.6.1 资金管理平台功能设计与应用·············144 4.6.2 FSSC业务流程与资金管理平台的主要衔接点··················152 4.7 与商旅服务平台的集成····················156 4.7.1 中国市场常见的企业商旅服务解决方案·1564.7.2 商旅平台与FSSC报账平台接入的*佳实践···············158 4.7.3 集成的商旅分析 ·······························160 4.8 电子影像与档案管理·······················160 4.8.1 文件扫描子系统 ·······························161 4.8.2 影像管理子系统 ·······························163 4.8.3 档案管理子系统 ·······························166 4.8.4 条形码与二维码技术 ·························167 4.8.5 电子签名 ········································168 4.8.6 从单据提交到文件归档 ······················169 4.8.7 会计档案归档过程中的一些细节问题····1744.9 集成的税务管理·····························176 4.9.1 基于集成平台的共享税务管理·············178 4.9.2 电子发票 ········································178 4.10 财务共享服务模式下的资产管理 ······182 4.10.1 基于FSSC综合报账平台的资产业务报账 ··················182 4.10.2 FSSC资产管理辅助手段 ···················1834.11 月结与关账 ·································186 第5章 FSSC运营管理与提升业务咨询方法················· 189 5.1 绩效管理······································190 5.1.1 绩效管理与财务共享服务中心·············190 5.1.2 财务共享服务中心绩效指标体系构建····1915.1.3 财务共享服务中心的绩效指标与指标体系的实施······················193 5.2 PDCA循环····································196 5.2.1 PDCA循环 ······································196 5.2.2 PDCA在财务共享中的应用·················198 5.3 六西格玛······································201 5.3.1 FSSC推行六西格玛管理的模式建议······2025.3.2 FSSC成功推行六西格玛的管理的关键···203 第6章 FSSC服务与运营管理系统落地方法····················· 205 6.1 财务共享服务的服务与运营管理系统··2066.1.1 SSF核心功能架构 ·····························206 6.1.2 SSF与业务系统的集成关系·················211 6.1.3 SSF典型流程场景介绍 ·······················213 6.1.4 SSF扩展的功能支持 ··························215 6.2 FSSC综合信用管理·························217 6.2.1 信用评分标准 ··································217 6.2.2 信用评分流程 ··································218 6.2.3 信用评价报告 ··································220 6.3 FSSC问题支持与交互机制················221 6.3.1 基于信息系统的问题支持与交互流程设计···················222 6.3.2 基于信息系统的问题支持与交互功能设计····························224 6.3.3 问题综合分析设计应用示例················225 6.4 基于BI的FSSC绩效报表···················226 6.4.1 商业智能软件 ··································226 6.4.2 基于BI的分析报表与传统报表体系的对比······················228 6.4.3 BW经典报表案例分析介绍 ·················229 6.5 FSSC扩展应用·······························233 6.5.1 移动互联网应用 ·······························233 6.5.2 云与大数据 ·····································237 第7章总结与展望 ··························· 241 7.1 内容回顾······································242 7.2 财务共享服务的未来·······················243 7.2.1 未来财务共享服务的组织 ···················2447.2.2 未来财务共享服务的形式 ···················2447.2.3 服务严密组织向服务松散组织转型·······245 7.2.4 财务共享服务本身将如何演进·············245 后记········································· 247 参考文献········································· 249