財(cái)務(wù)管理-國際集團(tuán)集中管理(ppt24)英文版!-財(cái)務(wù)綜合(參考版)
2024-08-22 12:24本頁面
【正文】 Young All rights reserved CGEY Hong Kong / 3 August 2020 – Corporate Finance– M. Bunge / page 24 THANK YOU ! 。 Young All rights reserved CGEY Hong Kong / 3 August 2020 – Corporate Finance– M. Bunge / page 23 EDS has managed to improve the finance group?s cost structure by 50%. EDS Objectives ? Maximise cost reduction ? Reengineer to bee more efficient and effective in finance ? Standardised cycles and calendars ? Rebalance workforce into business analysis and support ? Focus on maximising customer and employer processing ? Customeroriented functions Role and Functions ? 1400 account managers responsible for payment collections ? Central responsibility for entire process ? Approval by decentralised managers ? Compliance with financial operations, data processing, and administrative controls Organisation ? Highly decentralised operational anisation ? Shared service centres ? Centrally owned, controlled and maintained processes Tools ? Manual processing of transactions ? Standard cost and variances ? Benchmarking ? Consolidate, centralise and automate processing ? Reduce number of systems ? Focus on actual cost, ABC/ABM, and target cost with a customer value focus ? One central database with key data accessible via inter ? Computer based tools to perform risk assessment and audit scope Skills ? Transformed into a key proactive audit team and internal business consultants Performance Measures ?1990: 525 ? Downsize ? Department cost structure ? 1996: 265 ? 50% cost improvement “As was” “As became” HOW? Financial awareness 169。 Young All rights reserved CGEY Hong Kong / 3 August 2020 – Corporate Finance– M. Bunge / page 22 IBM has streamlined its anisation through ?Total Quality Management? in its finance department. IBM Objectives ? Maximize shareholder value ? TQMbased process reengineering (concerning all functions throughout the pany) ? Focus on Total Quality Finance aiming to maximise customer satisfaction ? Linkage of strategic planning and financial operations Role and Functions ? Exclusive responsibility for main finance decisions ? Finance managers positioned as inspector and auditor ? Partnership with operational units to boost efficiency in product development, customer relations and basic financial transaction processing ? Finance managers positioned as facilitator and coach Organisation ? Decentralised: Each country ran its own treasury centre ? Core processes have been centralised (eg treasury) ? Small teams made up of experts specialising in specific processes across the pany (. purchasing and accounts payable) Tools ? Manual processing (of administrative activities) ? Quantitative, traditional valuation tools (.: EPS) ? Homogenous data standard across the pany ? Standardised output format ? Automated processing of time and expense reporting ? A streamlined process eliminating paper and manual processing ? A central unit handles basic accounting tasks for the entire corporation ? Brainstorming, task forces, customer satisfaction councils Skills ? Finance staff at ease with process based thinking ? Finance staff positioned as “change agents”. They bee parts of crossfunctional teams Performance Measures ? Lengthening of the measurement horizon ? Customer satisfaction metrics ? Benchmarking within the industry “As was” “As became” HOW? Financial awareness ? Limited to finance department ? Constant interaction between finance department and business units ? Central to the pany ongoing improvement process 169。 Young All rights reserved CGEY Hong Kong / 3 August 2020 – Corporate Finance– M. Bunge / page 21 Daiwa Securities Group Inc. ? Daiwa is Japan’s 2nd largest securities firm with revenues of US$ billion. Three years ago, it scrapped its board in favour of a smaller executive style board with outside directors. ? In 2020, they created for the first time a head of global finance. ? The head of global finance has carried out major tasks: ? Clean up Daiwa’s balance sheet by writing off US$ billion ? Centralised group’s cash management ? Upgraded IT ? Installed a rigorous risk management system which tra
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