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Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,普华永道,FinancialManagementofGroupCompaniesforthe21stCentury,二,二,十,十,一,一,世,世,纪,纪,集,集,团,团,财,财,务,务,管,管,理,理,31,July2002,2002,年,7,月,31,日,TraditionalViewofFinance,财,财,务,务,的,的,传,传,统,统,观,观,点,点,Controlling,控,制,制,Transactional,业,务,务,结,结,果,果,的,的,记,记,录,录,Inflexible,不灵活,Strongemphasisonbudgeting,过分强,调,调预算,Notintegratedwith theenterprise,不能与,企,企业有,机,机结合,Notatrusted partnertothe business,不是业,务,务可信,赖,赖的合,作,作伙伴,Ourcurrentview of finance,我,我,们,们认为,财,财务应,该,该是,Buildingshareholdervalue,创造股,东,东价值,Streamliningthroughsharedservices,通过如,共,共享服,务,务等手,段,段提高,效,效率,Measuringperformancethroughscorecards,通过综,合,合考评,卡,卡考核,业,业绩,ImplementingERP,实施,ERP,Supporting thebusiness,支持业,务,务,Current,现在,NewHorizon?,新视野,BusinessPartnering,业务合,作,作伙伴,Transactionprocessing&Reporting,业务记,录,录和报,告,告,Process Led,过程引,导,导,Focusonthebusiness,以业务,为,为中心,Value,价值,Finance is focusing on providingmore value withfewerresources,财务的,重,重点应,用,用更少,的,的资源,提,提供更,多,多的价,值,值,Managed globally incentresofexcellence,采用优,势,势中心,一,一体化,管,管理,Deliveredeither internallyorexternally,由内部,或,或外部,提,提供,Carried outbyorclosetothebusinessunits,由业务,部,部门或,接,接近业,务,务部门,的,的部门,执,执行,Focused on deliveringstrategy,注重战,略,略支持,Increasinglyembeddedinbusinesstransactionsystems,尽量内,置,置于业,务,务支持,系,系统中,Remainderinregional&globalservicecentres,剩余部,分,分则在,区,区域或,全,全球共,享,享服务,中,中心处,理,理,Progressiveuseofexternalserviceproviders?,适当采,用,用外包,服,服务,Specialism,专业化,egTax,Treasury,例如:,税,税务,资,金,金,Decisionsupport,决策支,持,持,Accountingoperations,会计运,营,营,Thenew roledefinitionisposingnew organisational challenges,新的角,色,色定义,带,带来了,新,新的挑,战,战,Convergenceofmarkets,市场的,合,合并,Regionalisationand Globalisation,区域化,和,和全球,化,化,MatureMarkets,成熟的,市,市场,Investorsophistication,投资者,的,的成熟,Technology Opportunities,技术的,机,机遇,Customersand Products,客户和,产,产品,Challenges forFinance?,给财务,带,带来的,挑,挑战,Finance mustrespondtothebusinesspressures,财务必,须,须对业,务,务压力,作,作出回,应,应,Company,企业,ConvergenceofMarkets,市场的,合,合并,Barriersarecoming down,壁垒逐,渐,渐消失,Appraisenewinvestmentopportunities,评估新,的,的投资,机,机会,Analyse pricingand profitability,分析定,价,价和盈,利,利,Process accountingand transaction processingfor newoperations,为新业,务,务活动,进,进行会,计,计和交,易,易程序,MarketMaturity,市场成,熟,熟化,Slow growthandfierce competition,低增长,和,和激烈,竞,竞争,Optimisetransactionprocessing efficiency(eg SharedServices),优化业,务,务处理,过,过程的,效,效率(,例,例如:,共,共享服,务,务中心),Drivedown costs throughperformancemanagement,通过绩,效,效管理,降,降低成,本,本,Ensuremarketing andadvertisingproducesa sufficientreturn,保证市,场,场和广,告,告活动,有,有足够,回,回报,TheFinanceResponse,财,财务,的,的回应(1),Understanding andanalysingcustomersegments,了解和,分,分析客,户,户细分,Answeringthe questionsoftheregulatoryauthorities,回答主,管,管部门,的,的问题,Negotiationsupport forprocurement,为采购,谈,谈判提,供,供支持,Regionalisation/Globalisation,地区化/全球,化,化,Newentrants,newopportunities,新参与,者,者,新,机,机会,Appraisaland supportofacquisitions,评估和,支,支持并,购,购活动,Integratingnewbusinessesquickly andeffectively,迅速有,效,效地整,合,合新业,务,务,What if analysis of competitive scenarios,分析竞,争,争的可,能,能情况,Customersand Products,客户和,产,产品,Customerandproductcost andprofitability,客户和,产,产品成,本,本以及,盈,盈利,TheFinanceResponse,财,财务,的,的回应(2),Accounting fornewtransactiontypesarisingfrom newbusiness,由新业,务,务类型,产,产生的,会,会计处,理,理方法,Communicating in investor friendly language,采用投,资,资者熟,悉,悉的语,言,言进行,交,交流,Embeddingperformancemeasuresbasedonshareholdervalue,植入基,于,于股东,价,价值的,业,业绩衡,量,量标准,Technology,技术,Newservices,newdistributionchannels,新服务,新分,销,销渠道,Investorsophistication,投资者,的,的成熟,Closerscrutiny,newevaluation techniques,详细的,审查,新,新的评,估,估技术,TheFinanceResponse,财,财,务,务的回,应,应(3),Issue,问题,Majorityoffinance resourcesworking in transaction processing,大部分,的,的财务,资,资源用,于,于业务,记,记录,Differentsystemsused by differentfinance functions,不同财,务,务职能,部,部门使,用,用不同,系,系统,Solution,解决方,案,案,Sharedservicecentrefor accountingoperations,会计处,理,理共享,服,服务中,心,心,CommonITplatformacross thebusiness,整个公,司,司中共,同,同的IT平台,Impact,影响,Accountspayable andGeneral Ledgeraccount for60%ofaccountingcosts,应付帐,款,款和总,帐,帐占据,了,了60%的会,计,计成本,Opportunities forcost savingsand processimprovements,成本节,约,约和流,程,程改进,的,的机会,Benefit,好处,Savings of40%ofaccountingcosts,节约了40%,的,的会计,成,成本,Improvedsupport to thebusiness,改进了,对,对业务,的,的支持,Clientexampleoffinance response-shared servicecentre,财务回,应,应的范,例,例-,共,共享服,务,务中心,国际集,团,团公司,资,资金管,理,理战略,目,目标,普华永,道,道,的研究,表,表明，,在,在国际,集,集团公,司,司中对,资,资金管,理,理的的,战,战略有,三,三大类,别,别,，,体现出,不,不同的,风,风险管,理,理理念,*,Source:PwCCorporateTreasuryControlandperformanceStandards(note 7%of surveyrespondentswere undefined),一个主,要,要目标,是,是通过,对,对风险,管,管理和,资,资金的,活,活跃交,易,易获得,收,收益,往往要,冒,冒较大,风,风险,资本运,营,营是其,主,主要特,点,点,通过对,集,集团资,金,金均衡,流,流动和,风,风险管,理,理以保,障,障既得,收,收入是,首,首要目,标,标,对资金,头,头寸管,理,理采用,有,有限度,的,的方法,服务和,对,对业务,的,的支持,是,是其特,点,点,责任范,围,围较小,主要注,重,重成本,控,控制,在企业,中,中主要,是,是协调,作,作用，,较,较少主,动,动行为,利润中,心,心（7）,增值服,务,务中心,(67%,),成本中,心,心,(19%),资金管,理,理理念,PfizerEurope,BAT,British Airways,IBM,ICI,SmithKline Beecham,WarnerLambert,MNC,资,资金管,理,理方式,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,Ingeneral there is atrendbyleadingMNC,stowards centralised policysetting,decisionmaking,monitoringand execution,sup
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