Research On Performance Evaluation Of Financial Shared Service Center Of Mengniu Company Based On Balanced Scorecard

Since the 21 st century,the rapid expansion of Chinese market scale has led to the explosive growth of economic data generated by various industries in the market.The development of enterprises is faced with huge difficulties and challenges,and the traditional financial management mode of enterprise groups is in urgent need of reform and transformation.In this context,the Ministry of Finance issued relevant policies to encourage enterprises to make full use of the advantages of specialization and information technology to build financial sharing service centers and promote the transition from accounting function to decision-making function.Many domestic enterprises started the road of building financial sharing centers.However,in the early stage of construction,most enterprises did not develop relevant safeguard measures,and it is difficult to ensure the quality of service of the shared center.This paper takes the financial shared service center(FSSC)of Mengniu Company as the research object.Firstly,the relevant information of the financial sharing center of Mengniu Company is investigated,and the internal and external environment of the center is deeply studied.Secondly,it analyzes the intention,process and operation of the establishment of the company’s financial sharing center,and finds out the existing problems and limitations.Third,combined with the company’s actual situation and strategic vision,the balanced scorecard is used as the research method to reconstruct the performance evaluation system of its shared center.Fourthly,the questionnaire is designed to obtain the data needed for research,and the weight of each index of four dimensions of the balanced scorecard is determined by AHP,which makes the evaluation system more scientific and reasonable.Fifthly,we grade and evaluate the performance evaluation system through fuzzy comprehensive evaluation.Finally,based on the evaluation results of performance indicators,the relevant improvement suggestions are put forward for Mengniu Company.Through this study,the performance evaluation system of Mengniu’s financial sharing center can improve the construction of FSSC and optimize its operation,which is conducive to promoting the transformation of financial management mode,and can provide relevant guidance,hoping to help other enterprises in the industry to build and improve the financial sharing service platform.