世紀(jì)集團(tuán)財務(wù)管理方案——普華永道-wenkub.com
2025-05-25 00:59 本頁面
【正文】 與預(yù)算和業(yè)界的比較分析。普華永道 Financial Management of Group Companies for the 21st Century 二十一世紀(jì)集團(tuán)財務(wù)管理 31 July 2022 2022年 7月 31日 普華永道 Traditional View of Finance 財務(wù)的傳統(tǒng)觀點 ? Controlling 控制 ? Transactional 業(yè)務(wù)結(jié)果的記錄 ? Inflexible 不靈活 ? Strong emphasis on budgeting 過分強(qiáng)調(diào)預(yù)算 ? Not integrated with the enterprise 不能與企業(yè)有機(jī)結(jié)合 ? Not a trusted partner to the business 不是業(yè)務(wù)可信賴的合作伙伴 普華永道 Our current view of finance 我們認(rèn)為財務(wù)應(yīng)該是 ? Building shareholder value 創(chuàng)造股東價值 ? Streamlining through shared services 通過如共享服務(wù)等手段提高效率 ? Measuring performance through scorecards通過綜合考評卡考核業(yè)績 ? Implementing ERP 實施 ERP ? Supporting the business 支持業(yè)務(wù) 普華永道 Current 現(xiàn)在 New Horizon? 新視野 Business Partnering 業(yè)務(wù)合作伙伴 Transaction processing amp。 – Number of bank accounts銀行帳戶數(shù)目 – Number of outstanding reconciling items 1 month old 調(diào)整數(shù)目 – Percentage of cash transactions effected electronically 資金交易自動化的程度 – Floating days banks take on receipts/payments 銀行收付款效率 – Cost of cash function as a percentage of total finance cost 資金運(yùn)營成本占財務(wù)運(yùn)營成本的比例 – Number of accounts outside cash pooling 未納入統(tǒng)一管理的銀行帳戶數(shù) – Opportunity cost of bank balances vs. money market rates 資金的機(jī)會成本 普華永道 Cost Drivers 主要成本要素 – Electronic payment and receipt mechanisms 電子結(jié)算手段 – Number of banking locations and bank accounts 銀行帳戶的數(shù)目的地區(qū)分別 – Number of locations 區(qū)域數(shù)目 – System interfaces available for cash entries 系統(tǒng)的自動鏈接程度 – Types of payments and currencies used 支付的種類和幣種 – Number of petty cash sites 備用金數(shù)目 – Number of transactions per day 每日交易數(shù)目
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