普华永道—21世纪集团财务管理.ppt

Financial Management of Group Companies for the 21st Century 二十一世纪集团财务管理 31 July 2002 2002年7月31日 Traditional View of Finance 财务的传统观点 Controlling 控制 Transactional 业务结果的记录 Inflexible 不灵活 Strong emphasis on budgeting 过分强调预算 Not integrated with the enterprise 不能与企业有机结合 Not a trusted partner to the business 不是业务可信赖的合作伙伴 Our current view of finance 我们认为财务应该是 Building shareholder value 创造股东价值 Streamlining through shared services 通过如共享服务等手段提高效率 Measuring performance through scorecards通过综合考评卡考核业绩 Implementing ERP 实施 ERP Supporting the business 支持业务 Finance is focusing on providing more value with fewer resources财务的重点应用更少的资源提供更多的价值 The new role definition is posing new organisational challenges新的角色定义带来了新的挑战 Finance must respond to the business pressures财务必须对业务压力作出回应 The Finance Response 财务的回应(1) The Finance Response 财务的回应(2) The Finance Response 财务的回应(3) Client example of finance response - shared service centre财务回应的范例--共享服务中心 国际集团公司资金管理战略目标 MNC资金管理方式 MNC资金管理目的 关键成功因素 Electronic Interfaces with Accounts Payable, Accounts Receivable, Payroll and General Ledger 资金系统与应收、应付、工资和总帐系统的自动接口 Establish and maintain good relations with banks 与银行的良好关系 Agree Finance terms 预先商定的融资、服务条款 Reconcile bank accounts on a regular (daily) basis 经常性 （每日）银行对帐 EDI for the majority of payments and receipts - where possible using high volume/low value clearing systems 尽量采用收付款的自动划帐（如EDI) Automated bank reconciliation systems and processes 银行余额调整过程由系统自动执行 关键成功因素(续) Cash monitoring and forecasting techniques to provide first class accuracy 准确及时的资金监控和预测 Operate minimum petty cash and foreign currency floats 尽量减少备用金和外币金额 Separation of Cash management staff duties from other finance operations 从事资金管理的员工应与其它财务职能相分离 Secure EB systems 电子商务系统的安全保障 Customers pay by most cost-effective routing 客户付款应采用成本最低的途径 Short cycle time between customer payment and use of funds 资金循环速度 Measures 考核衡量 依照公司整体战略目标设立资金管理KPI。与预算和业界的比较分析。 Number of bank accounts银行帐户数目 Number of outstanding reconcil