Research On Performance Evaluation Of Y Company Under Financial Sharing Mode

With the rapid development of economy and the acceleration of globalization,enterprises are springing up like mushrooms,and more and more enterprises are expanding their business overseas.As the scale of the enterprise continues to expand,the variety of business increases the cost and reduces the evaluation efficiency.In order to strengthen the evaluation of internal branches and improve the market competitiveness,the financial Shared service mode is started to solve the evaluation problems encountered by the enterprise.Financial Shared service mode is not only a reform of financial business process,but also a new evaluation mode to realize the integration of enterprise resources.Whether the financial sharing mode can fully play its role lies in the objective and accurate performance evaluation evaluation,which can timely and accurately reflect the effect of financial sharing implementation and existing problems,timely analyze and improve the problems,and ensure the good operation of financial sharing.Balanced scorecard is not only an advanced performance evaluation tool,but also a strategic evaluation tool,which can comprehensively and objectively control performance in combination with corporate strategy.This article selects in the dairy industry of Y company as the research object,to financial sharing mode,the balanced scorecard performance evaluation and related theoretical knowledge to consult a large number of literature,fully understand the details of Y company,using the balanced scorecard performance evaluation tools to implement financial sharing model Y company for performance evaluation.First of all,according to enterprise strategic map strategy,the enterprise strategic target to differentiate into financial,customer,internal processes,and learning to grow four dimensions of specific strategy,second representative indicators for each dimension design,taking the form of questionnaire to rate the importance of each index,using the analytic hierarchy process(AHP)to calculate the weight of each index,the fuzzy analysis method to get the score of each dimension,according to the grading results Y the present situation of the company’sfinancial sharing mode,in view of the shortcomings of rationalization proposals are given.I found that the implementation of the financial Shared service model can promote the continuous optimization of the enterprise’s process,improve the enterprise’s capital evaluation ability and work efficiency,while the enhancement of service awareness and service quality can improve customer satisfaction.However,due to the short time of financial sharing in company Y,there is still a lack in employee promotion and skill training,and it is not combined with the characteristics of the industry in which the company is located.The implementation of financial sharing is not only the improvement of financial work evaluation,but also the change of the whole enterprise evaluation mode.It needs to pay attention to the overall evaluation of finance,customers,internal processes,learning and growth,and pay more attention to the role of performance evaluation.Company Y is the first enterprise in the dairy industry to apply the financial sharing model.It is hoped that the research in this paper can provide some referable experience for enterprises that are implementing or will soon implement financial sharing.