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1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！外文标题：Specific Models for Romanian Companies - Finance SharedServices外文作者：Ioan Petrior, Diana Cozmiuc文献出处:Procedia - Social and Behavioral Sciences 221 (2019) 159 165 (如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做)英文3564单词，24731字符(字符就是印刷符)，中文62
2、30汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。）Specific Models for Romanian Companies - Finance Shared ServicesAbstract: Shared services are a type of intra-corporate activity for support functions such as information technology, finance, purchasing, marketing. Out of these functions, the finance shar
3、ed services are singled out in this paper. The activities pertaining to the finance department are analyzed according to The Association of Chartered Certified Accountants ACCA professional standard. Some of these activities are highly suitable to be managed as iterative back-office processes, such
4、as the receivables account and the payables account. We propose several finance shared services business models which we have found evidence of in Romania. Finance shared services may be managed as pools of diversified activities, as simple iterative processes (such as invoices), as end to end accou
5、nting processes, or as inclusive solutions which involve other functional areas such as credit management and purchasing. Evidence of Romanian companies providing such services has been collected using Internet resources such as job advertising sites, company web sites and the media. In Romania, the
6、re are a variety of shared service and business process outsourcing providers, such as Continental Automotive, Hella, Oracle, British American Shared Services, Hewlett Packard, Bosch, Accenture, Genpact. The purpose of this paper is to exemplify the benefits brought by one type of shared service and
7、 its value proposition potential. This article is part of a research on value based management, in which the particular case of intra- corporate business value pattern is analyzed for production, research and development, and overheads (shared services). Intra- corporate business is managed using th
8、e transfer price which is different from the market price, and this is one reason why we call this business model specific. The other reason is that Romania as a location offers the very advantages shared service providers seek.Keywords: shared services; business process outsourcing; accounts receiv
9、able; accounts payable; modular solutionsShared services are a type of intra-corporate activity for support functions such as information technology, finance, purchasing, marketing. The logic and value proposition of shared services has been analyzed in a separate article (Cozmiuc, Petrior 2015). Ac
10、cording to this paper, shared services are usually iterative standardized activities managed via transfer price, but may also be complex functional support managed via allocations. In the former case, shared services are clearly defined activities and the object of the works of consultancy firms, su
11、ch as Pricewaterhouse Coopers, KPMG, Ernst and Young, Deloitte, Accenture, Mc Kinsey; the object of the works of professional accounting bodies such as The Institute of Management Accountants IMA, The Chartered Institute of Management Accountants CiMA and The Association of Chartered Certified Accou
12、ntants ACCA; the object of excellence standards in service provision such as The Hackett Group standards. The advice of consultancy firms, the works of accounting standard bodies and the excellence targets are worked into this analysis. Standardized shared services may offer quality, efficiency, acc
13、ountability, flexibility, scale. Within this paper, we propose several models for finance shared services which we exemplify in Romanian companies. These examples are common place and may be used on a high scale. The goal is to analyze the benefits of the shared services value proposition.Business m
14、odels for finance shared servicesThe finance function is highly suitable for a shared service approach. Typically, a finance department comprises accounting services such as accounts receivable, accounts payable, fixed assets, journal entries; management reporting; plant controlling; project control
15、ling; business controlling; management (The Association of Chartered Certified Accountants ACCA 2015). The activities in the finance function are either simple and iterative or complex and knowledge intensive. Activities such as the management of accounts receivable and accounts payable are the comm
16、on place of shared services. The finance function offers the possibility for more complex remote activities, such as the end to end accounting and cross functional support from the sales or purchasing organization.Romanian companies have grasped the opportunity of finance shared services. Companies such as Continental Automotive, Hella, Oracle Romania, British American Tobacco, Hewlett Packard, Bosch, Genpact, Accenture provide a variety of financ
