| With the rapid development of the global economy,more and more enterprise groups choose cross-regional operation.Due to the increasing size of the company,many enterprise groups suffer from the "big company disease " and the malpractice of enterprise management gradually appeared.So the traditional management methods have been unable to meet the needs of the development.As the result,a large number of enterprise groups in our country have to choose the way of financial sharing.It is a new mode of enterprise management which centralized the repeated business tasks of the whole group by the better business processes and with lower cost and stronger management to improve the efficiency of enterprise operation.However,there are many problems in the implementation of financial sharing.To improve the operation efficiency of financial Shared process is the key to support the enterprise development.This thesis takes company A as the research object and analyzes the status and existing problems of expense reimbursement process optimization under the sharing mode by the methods of theory combined with cases.On this basis,put forward effective methods to resolve the problems.Not only has carried on the comparative analysis of the expense reimbursement process optimization but also proposed the corresponding supporting measures.First of all,through philological research,it gives a summary to the theories research results related to financial sharing services both in abroad and in home,include the related concept,effectiveness,development patterns,influence factors and so on,which provides a stronger theoretical basis for the research.Secondly,this study takes specific link of expense reimbursement process in the operation as the breakthrough point and analyzes the status of expense reimbursement process It is found that there are three major problems in the expense reimbursement process of company A:the business process is incomplete;the support system is not perfect and the budget management does not take effect.At last,according to the existing problems,puts forward optimization schemes includes optimizing reimbursement process,perfecting financial system,integrating business system and strengthening budget management.Take measures to compare the optimization effect from three aspects of efficiency,cost and service quality and put forward supporting measures from technical supports,financial supports and personnel supports.At present,there are not many cases of successful establishment of financial sharing service center in our country especially in construction.Therefore,this study aims to provide practical experience for the operation of expense reimbursement process for the other enterprises in the same industry,and gradually extend to other business processes,so as to promote the overall operation efficiency of financial sharing center. |