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1、普华永道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日普华永道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 th
2、e business不是业 务可信赖的合作伙伴普华永道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 支持业务普华永道CurrentCurrent现在现在New Horizon?New Horiz
3、on?新视野新视野Business PartneringBusiness Partnering业务合作伙伴业务合作伙伴Transaction processing & Transaction processing & ReportingReporting 业务记录和报告业务记录和报告Process LedProcess Led 过程引导过程引导Focus on the businessFocus on the business 以业务为中心以业务为中心ValueValue价值价值Finance is focusing on providing more value with fewer res
4、ources 财务的重点应用更少的资源提供更多的价值普华永道uManaged globally in centres of excellence 采用优势中心一体化管 理uDelivered either internally or externally 由内部或外部提供uCarried out by or close to the business units 由业务部门或接近 业务部门的部门执 行uFocused on delivering strategy 注重战略支持uIncreasingly embedded in business transaction systems尽量内置于业
5、务支持系统中 uRemainder in regional & global service centres剩余部分则在区域或全球共享服务中心处理 uProgressive use of external service providers?适当采用外包服务Specialism 专业化 eg Tax, Treasury 例如: 税务, 资金Decision support决策支持Accounting operations会计运营The new role definition is posing new organisational challenges 新的角色定义带来了新的挑战普华永道Con
6、vergence of markets市场的合并Regionalisation and Globalisation区域化和全球化Mature Markets成熟的市场Investor sophistication投资者的成熟Technology Opportunities技术的机遇Customers and Products客户和产品Challenges for Finance? 给财务带来的挑战Finance must respond to the business pressures 财务必须对业务压力作出回应Company 企业普华永道Convergence of MarketsConv
7、ergence of Markets市场的合并市场的合并 Barriers are coming downBarriers are coming down壁垒逐渐消失壁垒逐渐消失Appraise new investment Appraise new investment opportunitiesopportunities 评估新的投资评估新的投资 机会机会Analyse pricing and Analyse pricing and profitabilityprofitability 分析定价和盈利分析定价和盈利Process accounting and Process account
8、ing and transaction processing for new transaction processing for new operationsoperations 为新业务活动进行为新业务活动进行 会计和交易程序会计和交易程序Market Maturity Market Maturity 市场成熟化市场成熟化 Slow growth and fierce Slow growth and fierce competitioncompetition低增长和激烈竞争低增长和激烈竞争Optimise transaction Optimise transaction processin
9、g efficiency (processing efficiency (egeg Shared Services)Shared Services) 优化业务处优化业务处 理过程的效率理过程的效率( (例如例如: :共享服务共享服务 中心中心) )Drive down costs through Drive down costs through performance management performance management 通过绩效管理降低成本通过绩效管理降低成本Ensure marketing and Ensure marketing and advertising produc
10、es a advertising produces a sufficient returnsufficient return 保证市场和广保证市场和广 告活动有足够回报告活动有足够回报The Finance Response 财务的回应(1)普华永道Understanding and Understanding and analysinganalysing customer segments customer segments 了解和分析了解和分析 客户细分客户细分Answering the questions of the Answering the questions of the reg
11、ulatory authorities regulatory authorities 回答主管回答主管 部门的问题部门的问题Negotiation support for Negotiation support for procurement procurement 为采购谈判提供支为采购谈判提供支 持持RegionalisationRegionalisation/ /Globalisation Globalisation 地区化地区化/ /全球化全球化 New entrants, new opportunities New entrants, new opportunities 新参与者新参
12、与者, ,新机会新机会Appraisal and support of Appraisal and support of acquisitionsacquisitions 评估和支持并购评估和支持并购 活动活动Integrating new businesses Integrating new businesses quickly and effectivelyquickly and effectively 迅速有迅速有 效地整合新业务效地整合新业务What if analysis of competitive What if analysis of competitive scenarios
13、scenarios 分析竞争的可能情况分析竞争的可能情况Customers and ProductsCustomers and Products 客户和产品客户和产品 Customer and product cost and Customer and product cost and profitability profitability 客户和产品成本以及盈利客户和产品成本以及盈利The Finance Response 财务的回应(2)普华永道Accounting for new Accounting for new transaction types arising from tran
14、saction types arising from new businessnew business 由新业务类型产由新业务类型产 生的会计处理方法生的会计处理方法Communicating in investor Communicating in investor friendly languagefriendly language 采用投资者熟采用投资者熟 悉的语言进行交流悉的语言进行交流Embedding performance Embedding performance measures based on shareholder measures based on sharehold
15、er valuevalue 植入基于股东价值的业绩植入基于股东价值的业绩 衡量标准衡量标准TechnologyTechnology技术技术 New services, new distribution New services, new distribution channelschannels新服务新服务, ,新分销渠道新分销渠道Investor sophisticationInvestor sophistication 投资者的投资者的 成熟成熟 Closer scrutiny, new evaluation Closer scrutiny, new evaluation techniquestechniques详细的详细的审查审查, ,新的评估技术新的评估技术The Finance Response 财务的回应(3)普华永道Issue问题Majority of finance resources working in transaction processing 大部分的财务资源用于业务记录 Different systems used by different finance functions 不同财务职能部 门使用不同系统Solution解决方
