绝对精华-现代企业如何推动财务管理转型

2010年5月19日德勤管理咨询进行财务管理转型顺应现代企业发展需要©2010德勤管理咨询(上海)有限公司哦版权所有德勤财务管理转型框架,为企业进行财务管理转型提供有效指导详细的评估依据公司发展战略和经营挑战，财务管理职能要与之相匹配财务的四副面孔评估工具nAllfunctionsareexecutedwithonesinglesystem,maximizingproductivityandefficiencynDataisreadilyavailable,accessibleandaccurate,allowingthebusinesstomakeknowledgeabledecisionsandpredictionsnMultiplesystemsarefullyintegrated,creatinggreaterefficiencyandfewerrorsnStandardizedandaccuratedataisavailableandcanbecustomizedforspecificanalysesnMultiplesystemsarepartiallyintegratedtomeetbusinessrequirements,creatinggreaterconsistencynInformationincludesgreaterdetail,butlacksflexibilityandisdifficulttousetoprojectfutureperformancenDisparatesystemsdonotsupportbusinessneeds,resultinginsignificantmanualinterventionnInformationavailableisretrospectiveandrigid,whichmakesalternativeanalysesdifficulttoperformSystems&IMnPoliciesandproceduresdriveefficiencywithinthebusinessandhelpreduceprocesstimeandoperatingerrorsnAllpoliciesandprocessesarestandardized,documentedandautomated,maximizingconsistencyandefficiencynAlltechnicaldecisionsaresupportedbyclearpoliciesandproceduresnAllpoliciesandprocessesarestandardizedanddocumented,although,someoperationsaremanuallycompletednPoliciesandprocessesaredefined,butmaybeunclear,inconsistentlyusedandnotrelieduponnSomepoliciesandprocessesarestandardizedanddocumented,butareperformedmanually,resultinginerrorsandlongerexecutiontimenFinancedoesnothavedefinedordocumentedpoliciesandprocessesnPoliciesandprocessesarenotstandardizedorformallydocumented,leadingtooperatinginefficienciesPolicy&ProcessnStaffdeliversexceptionalworkbeforeorwithinthetimeframepresentedandisabletoproactivelytroubleshootandaddressareasofconcernnEmployeesarehighlysatisfiedwiththeirrolesandcontinuetodevelopandimprovetheirskillsnWorkiscompletedaccuratelyandontime,andstaffisabletoidentifygapsandimplementcorrectiveimprovementactionsnStructuredtrainingprogramsareinplacethatsatisfyemployeedevelopmentalneedsnStaffcompletestaskswithminimalerrorsanddelays,butisnotabletoproactivelyidentifyareasofconcerntomanagementnStafftrainingprogramsareunderdevelopment,butlackstructureandarenotcosteffectivenErrorsarecommonandworkisnotdeliveredontimenInappropriateskillsetsoftheworkforcedrivehightrainingcosts,lowjobsatisfactionandoperatinginefficienciesTalentOrganizationnFinanceorganizationisclearlydefined,effectivelydeployedandultimatelygenerates“value-added”activitiesnThefinanceorganization’sdecisionsandoperationsareintegrallydrivenbythoseofthecompanynFinanceorganization’sstructureisclearlydefinedanddeployedwithindifferentbusinessunitsnFinanceisflexibleandabletoeasilyadaptwithcorporatechangesnFinanceorganization’sstructureisdefined,although,isinconsistent,informalandnotwellintegratednFinanceadaptstosmallchangesincorporatestructure,butoperateslargelyonitsownnFinanceorganizationlacksclarityarounddecisionmakinghierarchyandresponsibilitynFinanceoperatesindependentofchangestothebroadercorporatestructureStage4Stage3Stage2Stage1nAllfunctionsareexecutedwithonesinglesystem,maximizingproductivityandefficiencynDataisreadilyavailable,accessibleandaccurate,allowingthebusinesstomakeknowledgeabledecisionsandpredictionsnMultiplesystemsarefullyintegrated,creatinggreaterefficiencyandfewerrorsnStandardizedandaccuratedataisavailableandcanbecustomizedforspecificanalysesnMultiplesystemsarepartiallyintegratedtomeetbusinessrequirements,creatinggreaterconsistencynInformationincludesgreaterdetail,butlacksflexibilityandisdifficulttousetoprojectfutureperformancenDisparatesystemsdonotsupportbusinessneeds,resultinginsignificantmanualinterventionnInformationavailableisretrospectiveandrigid,whichmakesalternativeanalysesdifficulttoperformSystems&IMnPoliciesandproceduresdriveefficiencywithinthebusinessandhelpreduceprocesstimeandoperatingerrorsnAllpoliciesandprocessesarestandardized,documentedandautomated,maximizingconsistencyandefficiencynAlltechnicaldecisionsaresupportedbyclearpoliciesandproceduresnAllpoliciesandprocessesarestandardizedanddocumented,although,someoperationsaremanuallycompletednPoliciesandprocessesaredefined,butmaybeunclear,inconsistentlyusedandnotrelieduponnSomepoliciesandprocessesarestandardizedanddocumented,butareperformedmanually,resultinginerrorsandlongerexecutiontimenFinancedoesnothavedefinedordocumentedpoliciesandprocessesnPoliciesandprocessesarenotstandardizedorformallydocumented,leadingtooperatinginefficienciesPolicy&ProcessnStaffdeliversexceptionalworkbeforeorwithinthetimeframepresentedandisabletoproactivelytroubleshootandaddressareasofconcernnEmployeesarehighlysatisfiedwiththeirrolesandcontinuetodevelopandimprovetheirskillsnWorkiscompletedaccuratelyandontime,andstaffisabletoidentifygapsandimplementcorrectiveimprovementactionsnStructuredtrainingprogramsareinplacethatsatisfyemployeedevelopmentalneedsnStaffcompletestaskswithminimalerrorsanddelays,butisnotabletoproactivelyidentifyareasofconcerntomanagementnStafftrainingprogramsareunderdevelopment,butlackstructureandarenotcosteffectivenErrorsarecommonandworkisnotdeliveredontimenInappropriatesk