二十一世教材新纪集团财务管理(1).pptVIP

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 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 the business 不是业务可信赖的合作伙伴 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 Finance is focusing on providing more va