Research On Performance Evaluation Of L Company’s Financial Shared Service Center

With the continuous development of information technology,the concept of financial shared has gradually become popular,and more and more companies are building internal financial shared service centers to improve work efficiency and reduce operating costs.The performance evaluation of the shared center has gradually become the focus of enterprise attention.In recent years,domestic scholars have conducted extensive research on financial shared service centers,but there is less research on their performance evaluation,especially the lack of research on the performance evaluation system of the company’s financial evaluation center.This article takes company L as the research object,conducts field visits and investigations,and deeply studies the performance evaluation status of its financial shared center.Using the Analytic Hierarchy Process and Fuzzy Comprehensive Evaluation,this article analyzes company L and proposes corresponding implementation and guarantee measures to provide reference for the development of financial shared centers of other related enterprises.This article takes the financial shared service center of company L as the research object,combines with the development background of company L,sorts out the relevant literature on financial shared service centers and performance evaluation at home and abroad,and digs out the research focus of this article based on the summary of previous scholars’ research results.Through field visits and investigations,the operation and performance evaluation status of the shared service center are analyzed,and the problems in evaluation indicators,evaluation methods,business information,and communication feedback of company L are identified.Based on the analysis of the development status of company L’s financial shared service center and its own situation,this article adds a risk dimension on the basis of the four dimensions of the Balanced Scorecard,calculates the weight of each level indicator using the Analytic Hierarchy Process,evaluates the financial shared center of company L using a questionnaire survey,and uses the Fuzzy Comprehensive Evaluation method to determine the performance of each dimension.This article mainly draws the following conclusions: the evaluation system is determined,and the evaluation system based on the improved balanced scorecard is determined by analyzing the evaluation method of the financial shared service center of the same type of enterprise and combining with the operation of Company L.The specific evaluation indicators were determined,and on the basis of determining the research framework,the on-site visit understood the operation of Company L’s financial system,and communicated with a number of experts and enterprise managers to accurately grasp the focus of performance evaluation,so as to determine the specific evaluation indicators of Company L;The weight of the index was determined,and the performance evaluation results of Company L were calculated,and the specific weight of each evaluation index was determined by using the analytic hierarchy method,and the actual development of the financial shared service center of Company L was evaluated by using the idea of fuzzy mathematics,and the construction of the financial center of Company L was analyzed through specific data.The results show that the overall performance of the financial shared service center of Company L is good in the new environment,but it still needs to be improved,so this paper suggests that the performance of the shared service center be improved from the aspects of clarifying performance objectives,optimizing the evaluation system and establishing a reward and punishment mechanism.