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標題: | 跨國企業財會共享服務系統設計之個案研究 A Case Study on the Finance & Accounting Shared Service Center in Multinational Corporations |
作者: | Yi-Te Wang 王議德 |
指導教授: | 李吉仁 |
關鍵字: | 跨國企業,共享服務系統,策略性外包,AAA策略, Multinational Corporation,Shared Service Center,Strategic Outsourcing,AAA Strategy, |
出版年 : | 2017 |
學位: | 碩士 |
摘要: | 現代企業經營所需面臨的壓力,已經隨著科技與網路的進步逐漸增加,然而對於跨國企業而言,其面臨的挑戰力度更高,因此,如何在跨國營運的動態與異質環境中,制定兼具全球效能與符合多國需求的營運模式,誠屬重要研究課題,其中更以發展財會體系的共享服務模式最為普遍。
本研究首先以價值鏈分析之角度切入,再針對財務會計功能於跨國企業中所扮演之角色進行探討,透過不同角度來分析各功能之細部作業,找出其共通處,再加以進行整合,並確認各項功能適配之作業模式,最後找出財務會計共享服務系統的建置邏輯,以協助跨國企業之財務會計運作效率最大化。 雀巢集團身為全球跨國企業經營之指標公司之一,對於透過財務會計系統輔助經營策略執行之有效性也極為重視,先將財務會計組織定位為副駕駛的角色,明確說明其職責在輔助企業依照所制定策略往目標前進;因其企業集團幅員廣大,發展出多個共享服務中心以整合全球資源。本研究針對其財務會計共享服務中心進行研究,探索其系統性邏輯,如何考量自行建置與策略性外包的方式進行全球各地財務會計共享服務中心的設置。最後,則是將討論聚焦於雀巢中國,探討如何建置這語言與文化皆與歐美不同之地區所需之共享服務系統,並找出最佳化之建議方式。 本研究分析歸結雀巢共享服務系統之建置邏輯,係將財務會計功能區分能力中心與規模中心之概念,並考量各企業所掌握資源之異同,於全球各地可據以自行建置或採行外包模式建立共享服務中心,以提高企業運作效率,簡化系統流程並有效降低經營成本,最終協助企業經營策略之執行。 Modern corporation has been encountering greater pressure than before with the fast growing internet technology and application; it is even more challenging for multinational corporations as these companies have to build up operating systems that collectively can achieve both global efficiency and operating flexibility. Among them, creating shared services center in finance and accounting has attracted wide attention and therefore deserves further studies. This thesis first analyzes the role of finance and accounting functions in multinational corporations based on the value-chain model, analyzes the details of each function through different angles, finds out the common parts, and then integrates them. Finally, we figure out the logic underlying the establishement of finance and accounting shared service center and by so doing help multinational corporations maximize the efficiency of the financial and accounting operations. As one of the iconic global multinational corporations, Nestlé Group emphasizes the effectiveness of its business strategies, which are closely supported by the finance and accounting system. Nestlé regards its finance and accounting functions as the co-pilot of an airplane, and defines that the function of finance and accounting system is to help the corporate to march toward its goal. Nestlé Group develops several shared service centers because of its multinational character. Focusing on Nestlé Group’s finance and accounting shared service center, we explore its systematic logic, and unravel the considerations underlying its in-house versus outsourcing decisions to establish the finance and accounting shared service centers. Finally, we shift gear to evaluate how such experience can be applied to Nestlé China. Overall, we postulate that the finance and accounting function shall be differentiated into Center of Competence and Center of Scale. Each multinational corporation has to decide whether to build the shared service center in-house or via outsourcing, depends upon its resources, so that can improves business efficiency, simplify system procedure and reduce operating costs, and ultimately to assist the implementation of business strategy. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/76615 |
DOI: | 10.6342/NTU201700319 |
全文授權: | 未授權 |
顯示於系所單位: | 國際企業管理組 |
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