某咨询：21世纪集团财务管理

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,普华永道,Financial Management of Group Companies for the 21st Century 二十一世纪集团财务管理,Traditional View of Finance,财,财务的传统观,点,点,Controlling,控制,Transactional,业务结果的记录,Inflexible,不灵活,Strongemphasis on budgeting,过分强调预算,Not integratedwith the enterprise,不能与企业有机,结,结合,Not a trustedpartnerto thebusiness,不是业务可信赖,的,的合作伙伴,Our current view of finance,我,我们认为财务,应,应该是,Building shareholdervalue,创造股东价值,Streamlining throughsharedservices,通过如共享服务,等,等手段提高效率,Measuring performancethrough scorecards,通过综合考评卡,考,考核业绩,Implementing ERP,实施,ERP,Supporting thebusiness,支持业务,Current,现在,New Horizon?,新视野,Business Partnering,业务合作伙伴,Transaction processing&Reporting,业务记录和报告,ProcessLed,过程引导,Focus on the business,以业务为中心,Value,价值,Financeis focusing on providing more value withfewer resources,财务的重点应用,更,更少的资源提供,更,更多的价值,Managedglobally incentresof excellence,采用优势中心一,体,体化管理,Delivered either internallyor externally,由内部或外部提,供,供,Carriedout byor close to the business units,由业务部门或接,近,近业务部门的部,门,门执行,Focusedon deliveringstrategy,注重战略支持,Increasingly embeddedin business transaction systems,尽量内置于业务,支,支持系统中,Remainder in regional&global service centres,剩余部分则在区,域,域或全球共享服,务,务中心处理,Progressive use of externalserviceproviders?,适当采用外包服,务,务,Specialism,专业化,eg Tax,Treasury,例如:税务,资,资金,Decisionsupport,决策支持,Accountingoperations,会计运营,The newrole definition is posing new organisational challenges,新的角色定义带,来,来了新的挑战,Convergence ofmarkets,市场的合并,Regionalisation and Globalisation,区域化和全球化,MatureMarkets,成熟的市场,Investor sophistication,投资者的成熟,Technology Opportunities,技术的机遇,Customers andProducts,客户和产品,Challenges forFinance?,给财务带来的挑,战,战,Financemust respondto thebusiness pressures,财务必须对业务,压,压力作出回应,Company,企业,ConvergenceofMarkets,市场,的,的合,并,并,Barriersarecomingdown,壁垒,逐,逐渐,消,消失,Appraisenewinvestmentopportunities,评估,新,新的,投,投资,机,机会,Analysepricingandprofitability,分析,定,定价,和,和盈,利,利,Processaccountingandtransactionprocessingfornewoperations,为新,业,业务,活,活动,进,进行,会,会计,和,和交,易,易程,序,序,MarketMaturity,市场,成,成熟,化,化,Slowgrowthandfiercecompetition,低增,长,长和,激,激烈,竞,竞争,Optimisetransactionprocessingefficiency(egSharedServices),优化,业,业务,处,处理,过,过程,的,的效,率,率(,例,例如:共,享,享服,务,务中,心,心),Drivedowncoststhroughperformancemanagement,通过,绩,绩效,管,管理,降,降低,成,成本,Ensuremarketingandadvertisingproducesasufficientreturn,保证,市,市场,和,和广,告,告活,动,动有,足,足够,回,回报,TheFinanceResponse,财,财务,的,的回,应,应(1),Understandingandanalysingcustomersegments,了解,和,和分,析,析客,户,户细,分,分,Answeringthequestionsoftheregulatoryauthorities,回答,主,主管,部,部门,的,的问,题,题,Negotiationsupportforprocurement,为采,购,购谈,判,判提,供,供支,持,持,Regionalisation/Globalisation,地区,化,化/,全,全球,化,化,Newentrants,newopportunities,新参,与,与者,新,机,机会,Appraisalandsupportofacquisitions,评估,和,和支,持,持并,购,购活,动,动,Integratingnewbusinessesquicklyandeffectively,迅速,有,有效,地,地整,合,合新,业,业务,Whatifanalysisofcompetitivescenarios,分析,竞,竞争,的,的可,能,能情,况,况,CustomersandProducts,客户,和,和产,品,品,Customerandproductcostandprofitability,客户,和,和产,品,品成,本,本以,及,及盈,利,利,TheFinanceResponse,财,财务,的,的回,应,应(2),Accountingfornewtransactiontypesarisingfromnewbusiness,由新,业,业务,类,类型,产,产生,的,的会,计,计处,理,理方,法,法,Communicatingininvestorfriendlylanguage,采用,投,投资,者,者熟,悉,悉的,语,语言,进,进行,交,交流,Embeddingperformancemeasuresbasedonshareholdervalue,植入,基,基于,股,股东,价,价值,的,的业,绩,绩衡,量,量标,准,准,Technology,技术,Newservices,newdistributionchannels,新服,务,务,新,新分,销,销渠,道,道,Investorsophistication,投资,者,者的,成,成熟,Closerscrutiny,newevaluationtechniques,详细,的,的,审查,新,的,的评,估,估技,术,术,TheFinanceResponse,财,财,务,务的,回,回应(3),Issue,问题,Majorityoffinanceresourcesworkingintransactionprocessing,大部,分,分的,财,财务,资,资源,用,用于,业,业务,记,记录,Differentsystemsusedbydifferentfinancefunctions,不同,财,财务,职,职能,部,部门,使,使用,不,不同,系,系统,Solution,解决,方,方案,Sharedservicecentreforaccountingoperations,会计,处,处理,共,共享,服,服务,中,中心,CommonITplatformacrossthebusiness,整个,公,公司,中,中共,同,同的IT,平,平台,Impact,影响,AccountspayableandGeneralLedgeraccountfor60%ofaccountingcosts,应付,帐,帐款,和,和总,帐,帐占,据,据了60%的,会,会计,成,成本,Opportunitiesforcostsavingsandprocessimprovements,成本,节,节约,和,和流,程,程改,进,进的,机,机会,Benefit,好处,Savingsof40%ofaccountingcosts,节约,了,了40%,的,的会,计,计成,本,本,Improvedsupporttothebusiness,改进,了,了对,业,业务,的,的支,持,持,Clientexampleoffinanceresponse-sharedservicecentre,财务,回,回应,的,的范,例,例-共,享,享服,务,务中,心,心,国际,集,集团,公,公司,资,资金,管,管理,战,战略,目,目标,普华,永,永道,的研,究,究表,明,明，,在,在国,际,际集,团,团公,司,司中,对,对资,金,金管,理,理的,的,的战,略,略有,三,三大,类,类别,，,体现出不,同,同的风险,管,管理理念,*,Source:PwCCorporate Treasury Control and performance Standards(note 7%ofsurveyrespondentswereundefined),一个主要,目,目标是通,过,过对风险,管,管理和资,金,金的活跃,交,交易获得,收,收益,往往要冒,较,较大风险,资本运营,是,是其主要,特,特点,通过对集,团,团资金均,衡,衡流动和,风,风险管理,以,以保障既,得,得收入是,首,首要目标,对资金头,寸,寸管理采,用,用有限度,的,的方法,服务和对,业,业务的支,持,持是其特,点,点,责任范围,较,较小,主要注重,成,成本控制,在企业中,主,主要是协,调,调作用，,较,较少主动,行,行为,利润中心,（,（7,）,）,增值服务,中,中心,(67%,),成本中心,(19%),资金管理,理,理念,Pfizer Europe,BAT,BritishAirways,IBM,ICI,SmithKline Beecham,Warner Lambert,MNC资,金,金管理方,式,式,分散,集中,分散,集中,基层责任,政策制定,集团责任,执行,集团,基层单位,趋势,In general thereisa trendby leading MNCstowardscentralisedpolicysetting,decision making,monitoringandexecution,supported bysophisticated information and banking systems,(World TreasuryCentre