二十一世纪集团的财务管理(ppt 18页)

二十一世纪集团的财务管理内容提要：
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
关键成功因素：
Electronic Interfaces with Accounts Payable, Accounts Receivable, Payroll and General Ledger 资金系统与应收、应付、工资和总帐系统的自动接口
Establish and maintain good relations with banks 与银行的良好关系
Agree Finance terms 预先商定的融资、服务条款
Reconcile bank accounts on a regular (daily) basis 经常性   （每日）银行对帐
EDI for the majority of payments and receipts - where possible using high volume/low value clearing systems 尽量采用收付款的自动划帐（如EDI)
Automated bank reconciliation systems and processes 银行余额调整过程由系统自动执行
 

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