重设财务功能(pdf 38页)

重设财务功能目录：
I. Rationale . . . . . . . . . . . . . . . . . . . . . . . 1
II. Scope . . .  . . . . . . . . . . . . . . . . . . . . 1
III. Gaining Value Through Finance Redesign . . . . .2
IV. The Emerging Finance Function . . . . . . . . . . . .3
V. The Role of the Management Accountant . . . . .5
VI. Defining the Target: Finance Best Practices . . . .6
Process Improvements and the Best-
Practices Firm . . . . . . . . . . . . . . . . . . . . . . .7
The Human Dimension of Finance
Best Practices . . . . . . . . . . . . . . . . . . . . . .8
The Information Technology Dimension
of Finance Best Practices . . . . . . . . . . . . . . .9
Finance Best Practices in Action . . . . . . . .11
VII. The Finance Function Redesign Process . . . . .14
Stage I: Investigating . . . . . . . . . . . . . . . . .14
Defining the Business Issue(s) . . . . . . . .14
Ensuring Senior Management
Commitment . . . . . . . . . . . . . . . . . . . . .16
Creating a Project Management Structure 17
Selecting and Prioritizing Areas in Finance
to be Investigated . . . . . . . . . . . . . . . . .18
Documenting Own Finance Processes . . .19
Researching and Identifying Best
Practices in Finance . . . . . . . . . . . . . . . .20
Assessing Current Staff Skills and
Competencies . . . . . . . . . . . . . . . . . . . .21
Stage 2: Planning . . . . . . . . . . . . . . . . . . .21
Developing a Future Vision for Finance . .21
Creating a Strategy for Change . . . . . . . .23
Developing a Business Case . . . . . . . . .26
Planning for the Transition . . . . . . . . . . .27
Building Momentum for the Change . . . .28
Stage 3: Implementing . . . . . . . . . . . . . . . 29
Assigning Process Responsibility
and Organizing the Process-
Improvement Team(s) . . . . . . . . . . . . . . .29
Creating a Prototype of the
Proposed Process . . . . . . . . . . . . . . . . . . . . .30
Establishing a Human Resources Strategy
for Finance . . . . . .. . . . . . . . . . . . .30
Rolling Out the New Program . . . . . . . . . . . . .31
Monitoring Actions and Results of Finance
Process Redesign . . . . . . . . . . . . . . . . . . . . .32
VIII. Organizational and Management Accounting
Challenges . . . . . . . . . . . . . . . . . . .32
IX. Conclusion . . . . . . . . . . . . . . . . . . . .33
Appendix A:
Finance Performance Summary Statistics . . . . . . .34
Appendix B:
Sources of Finance Function Benchmarks . . . . . . .34
Bibliography . . . . . . . . . . . . . . . . . . . .35
Exhibits
Exhibit 1: Activities Comprising the Finance
Function . . . . . . . . . . . . . . . . . . . . . . .2
Exhibit 2: Analysis of Traditional Finance Function
Activities . . . . . . . . . . . . . . . . . . . . . . .3
Exhibit 3: Reshaping the Finance Function . . . . . .5
Exhibit 4: Management Objectives for Finance-
Function Redesign . . . . . . . . . . . . . . .15
Exhibit 5: Trigger Points for Change at Bell
Canada . . . . . . . . . . . . . . . . . . . . . . .16
Exhibit 6: Project Management Structure . . . . . .17
Exhibit 7: The Visioning Process . . . . . . . . . . . .23
Exhibit 8: The Key Elements of a Strategic Vision
for the Finance Function . . . . . . . . . . .24
Exhibit 9: Finance-Function Redesign in Context .25
Exhibit 10: Business Case Pro Forma . . . . . . . . . .26

 

重设财务功能内容提要：
The finance function is central to the successful
operation of any organization. The finance professional,
by working with the rest of the management
team to ensure that resources are efficiently
and effectively acquired, maintained, and
deployed in the best interests of all of the organization’s
stakeholders, sustains the finance
function’s essential role in the business equation.
Yet changes occurring today in organizations
are creating the pressure to reduce the
cost of basic business transactions while
enhancing the quality, reliability, and responsiveness
of the systems that provide information for
use both within and outside the company.
Intricately involved in this change process,
finance provides the basic tools, expertise, and
information used to shape current and future
business practices.
The finance function is not immune from pressures
to enhance the value-creating ability of the
firm. Responding to the challenge to do more
with less and to become a business partner,
finance professionals are attacking traditional
transaction-processing systems and processes,
finding innovative ways to use technology and
process improvement to eliminate waste and
free up vital finance resources to support strategic
and tactical initiatives. Faced with the
demand to increase their participation in the
ongoing activities and decisions of their organizations,
and to provide more timely and relevant
information to meet business needs, finance
professionals are turning to re-engineering and
finance-process redesign as the primary means
to the desired end: value-added finance.

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