财务共享模式在零售企业中的应用研究--以永辉超市为例
东北农业大学会计硕士学位论文
4.2.2Implementation………………………………………………………………………………………………..:14
ModeinYonghuisuperstores………………254.3KeyelementsofimplementingFinancial
sharing
4.:}.1Organizationalstructuresetting………………………………………………………………………….254.:}.2Financialbusinessprocessoptimization...……..….….….….…....….…..…….........….….……27
4.3.3FinancialsharingCenterInformation
support……………………………………………………….305CasestudyonFinancialsharingModeofYonghuisuperstores………………………………………32
ModeinYonghuisuperstores……..325.1AnalysisontheApplicationeffectofFinancial
sharing
5.1.1EfficiencyAnalysisofFinancialsharingModeinYonghuisuperstores…………………一32
5.1.2Therole
ofoperatingcostandfinancialriskreduction…………………………………………..355.1.3Financialprocessstandardization……………………..j…………………………j…………………….371;.1.4Centralizationoffundmanagement…………………………………………………………………….38.5.1.5Managementpostrefinement……………………………………………………………………………..391;.1.6Financialmanagementinformation……………………………………………………………………..4()5.2AnalysisonpotentialchallengesofFinancialsharingModeinYonghuisuperstores………..40
5.2.1Challengestothestabilityoffinance
personnel…………………………………………………….401;.2.2Challengestomanagementfunctions………………………………………….……………………….405.2.3ChallengestotheTrainingofAccountingTalentsinCollegesandUniversities………..416Caseexperienceandconclusion.....….......…...….....……….….….………..….…....…...…....…..………426.1Caseexperience…………………………….……………………………………………………….……………….426.1.1Assessingcost-effectiveness………………………………………………………………………………426.1.2Optimizingexistingbusinessprocesses.....……….….….….….....………..….….....………..….426.1.3Perfectingfinancialsystemandmechanism…………………………….……………………………436.1.4Adjustingexistingmanagementpositions...…..……………………...…...……......….…..….….436.1.5Strengtheningthecultivationofcompoundtalents………………………………………………..446.:!Conclusion……………………………………………………………………………………………………………..44Acknowledgement………………………………………………………………………………………………………….46References……………………………….…………………………………………………….……………….……………..47
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