Research On The Implementation Effect Evaluation Of HM Group Financial Sharing Center Project Based On Balanced Scorecard

From the perspective of China’s macroeconomics,China’s economic structural transformation has become the key to current development after a leap in development over the past 30 years.From the perspective of China’s microeconomics,enterprises are gradually entering the mature stage of market saturation from the growth stage of market expansion.Enterprises will inevitably face problems such as vicious price competition,product standardization,and decline in net profit margin among competitors.At this time,improving the financial management of the company has become an important driving force for the company’s development.The emergence of the financial sharing center will bring the accounting processing platform of standardized resource integration to the enterprise,which can realize the efficient operation of accounting work.As a new energy group enterprise in China,NM Group has a relatively large business area and regional span.Good management makes NM Group an influential group company.At the same time that NM Group faces new demands such as improving efficiency,developing business,and actively transforming and transforming,NM Group’s distinctive financial sharing service center is gradually established.The establishment of the Financial Sharing Center has enabled the NM Group to reduce the traditional accounting workload and transfer to the overall financial management and strategic planning.Based on the relevant theories of the financial sharing center,this paper summarizes the relevant research results of domestic and foreign scholars by consulting relevant literatures at home and abroad.Firstly,it detailed description of the implementation and operation of the NM Group Financial Sharing Center.It mainly discusses from the overview of NM Group,the construction background,construction history,operation system and operational effects of NM Group Financial Sharing Center.It analyzes the operating system of NM Group from the aspects of strategic positioning,organizational structure and division of labor,information system and business process.Secondly,it establishes the evaluation index of the NM Group Financial Sharing Center project based on the Balanced Scorecard.It evaluates the operational effectsfrom four aspects: financial dimension,customer dimension,internal process dimension,learning and growth dimension.Finally,it analyzes the need to optimize the NM Group’s Financial Sharing Center project and the current implementation of the NM Group Financial Sharing Center project.It proposes the implementation optimization strategy of NM Group Financial Sharing Center project.