| 摘要: | 隨著巿場及同業競爭日趨激烈，企業一直不斷嘗試透過不同的面向來分析自身經營面存在的問題，並尋求解決及優化的對策。近年來，在關於保持長期競爭力的議題上，除了持續強化對產品、巿場及客戶的經營外，也愈來愈多的關注到企業內部的組織力發展及內部作業優化等面向，藉由打造更為有效率的組織架構及管理模式來提升效率，搭配財務分析來提升經營決策的質量，進而推升整體的競爭力、追求價值極大化。
B集團公司為紙器生產企業，在大陸經濟飛快發展及自身業態需求的雙重影響下，不斷在各主要城巿設立產銷據點，負責帳務處理及資金收付的財會單位及人數也順理成章的不斷擴張，管理複雜度也隨之增加。而在產業環境快速變化的當下，過往以帳務核算為主，及追求穩定、當地招聘的模式，也在互聯網興起及少子化的背景下，不斷受到挑戰。而在信息化的時代，財務管理及業務管理各自獨立的模式也已不再能完全滿足當下的需求，而是需要透過業務及財務融合的方式，將財務的參與由業務後端提至前端，角色由事後的分析說明、轉變為事前及事中的協同。
因此，本研究試圖以財會組織的重新構建出發，透過共享服務中心及專家小組等單位的設置，以發展出新的財會單位運作模式，作為B集團公司改善的建議。希望在組織轉型後，達到降低成本、提升作業效率目的的同時，也能夠給予業務前端更大的支持。;With the increasingly fierce market and industry competition, enterprises have been trying to analyze the problems existing in their business through different aspects, and seek solutions and optimization countermeasures. In recent years, on the issue of maintaining long-term competitiveness, in addition to continuously strengthening the operation of products, markets and customers, more and more attention has been paid to the development of internal organizational power and internal operation optimization of the enterprise, improving efficiency by creating a more efficient organizational structure and management model, and improving the quality of business decisions with financial analysis, so as to promote the overall competitiveness and pursue value maximization.
Corporate Group B is a paper-making enterprise. Under the dual influence of the rapid development of the mainland economy and the demand of its own business format, it has continuously set up production and marketing bases in major cities. The financial and accounting units and the number of people responsible for account processing, account receivable and payable have also naturally expanded, while management complexities has also increased. At a time of rapid changes in the industrial environment, the past model of focusing on accounting, pursuing stability and local recruitment has also been constantly challenged with the proliferation of the Internet and reduction in children. In the information age, the decentralized models of financial management and business management can no longer fully meet the current requirements, and need to increase the financial participation from the business back-end to the front-end through the integration of business and finance, and change the role from post hoc analysis and explanation to a priori involvement and in-process coordination.
Based on this concept, this study proposes to reconstruct the accounting organization and develop a new operation mode of accounting unit through the setting of shared service center and expert group, which can be used as the improvement suggestions of Corporate Group B. It is expected that after the organizational transformation, we can not only reduce costs and improve operation efficiency, but also give greater support to the business front end. |
