Research On Performance Evaluation For Financial Sharing Service Center Of M Company

At present,many large enterprises are promoting and popularizing a new financial management model called Financial Shared Service Center(FSSC).Compared with the traditional financial management mode,the financial management mode of FSSC has the advantages of more saving human resource cost,standardized work flow and efficient work efficiency.It centralizes accounting operations in different countries and regions into a shared center for bookkeeping and reporting,making the process more standard than before,at the same time improve the work efficiency,and save the human resources cost.As early as 2013,the Ministry of Finance of the People’s Republic of China issued a document to guide the work of enterprise accounting informatization,which advocated that large enterprise group should slowly establish the financial sharing service center.The FSSC is well developed in foreign countries,but due to the late introduction in China,and differences between domestic,policies and economic environment,the domestic development lacks experience for reference.The development of Chinese FSSC cannot completely copy the development mode of foreign FSSC,so we need to explore a financial sharing service mode suitable for our own country’s development.At the present,the research on the FSSC is mostly focused on the establishment of the system,and lack of the research on the operation and management of the FSSC.Therefore,it is necessary to establish a reasonable performance evaluation research system of the FSSC,optimize the operation management,and further exert its effectiveness in reducing the company’s financial operation cost.As a large multinational enterprise,M company has taken the financial management mode of financial shared service center for many years,and has formed a relatively mature financial shared system,which can provide reference for the development of financial shared service center for domestic enterprises.Based on the Balanced Score Card,and after reading a large number of relevant literatures,this paper selects the FSSC of the M company in Chengdu as a case to analyzes the performance evaluation system of the FSSC of the M company by using the Analytic Hierarchy Process(APH).Firstly,an AHP model was built,and indicators were selected and given certain weights by combining the expert scoring method.Then,the Fuzzy Comprehensive Evaluation method was combined with the questionnaire survey to evaluate and scored the FSSC of the M company.Finally,the results of performance evaluation will be studied.Through research and analysis,the advantages and disadvantages of the M company’s FSSC were summarized,and suggestions for improvement were put forward.Using the relatively mature management experience of the FSSC of specific enterprises can provide reference for our domestic enterprises’ operation and management of FSSC.