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            管理會計案例分析:業財整合成就最佳合作伙伴

            分享到:
            2019-04-16 21:55:51來源: 首冠教育

            戰略層次的財務管理要有高度,打鐵還得自身硬,做公司決策的參與者就得有相關的能力去匹配這樣的責任,這是管理會計的自我修養。那么,如何實現這一點呢?

             

              使企業的戰略配合經營戰略至關重要,管理會計要實現業務與財務的整合,如此方可在企業內部成就最佳合作伙伴,推動公司向前發展,廣匯汽車股份公司原財務總監陳靜這樣認為。  

             

             

             


             

              本田摩托車:業財合作,不畏風險,占領市場

             

              20世紀五十年代是摩托車崛起的時代,日本本田摩托車急欲抓住這一商機,使自己的市場迅速擴展。他們是怎么做的呢?本田的財務與業務得協同合作發揮了很大的作用。

             

              當時本田的資產負債率是比較穩定的,保持在50-60%之間,但財務卻做了一個決定打破了這一穩定狀態,跟銀行借入了大量的貸款,資金負債率超過了85%,這是非常高風險的做法,這個資本結構在當時也是很受爭議的。

             

              本田財務為什么會做出如此反常的行為呢?原來是基于公司業務發展的需要。機遇往往是一晃而過的,本田看到了摩托車行業的廣大前景,于是業務便向財務提出要求,表示要追加投資,財務當然也非常配合,最終達成一致。

             

              正是他們采用了這個措施,讓本田的市場占有率達到了大幅的提升。做出這個決策之后本田當時在日本的占有率是20%,并且以40%的高復合率提升,1962年的市場占有率為40%。這是非常高速的增長。

             

              從這個例子可以看到,不能過于重視風險,財務與業務一定要多溝通交流。如果一個企業有很好的市場,有很好的財務戰略,配合了整體的戰略,就會出現迅速的發展。如果不是這樣就會失去良機。

             

              中興通訊:財務人員滲透業務,集團管控效率提升

             

              中興通訊從2005年開始銷售額以30%的復合成長,并不斷地進軍國際市場,在全球擁有十萬員工。集團管控模式已經無法滿足要求,開始考慮在全球范圍對財務進行整合。通過財務共享中心,實現了效率的提升。

             

              中興通訊的財務共享中心是怎樣的?財務代表是其特色所在。財務代表具有財務專業背景,但不是財務人員,而是業務人員。這些財務代表不會做會計處理,也不會做帳,但會做信息的處理。他們不制定財務政策,但會執行到業務中去,可以算是財務與業務之間的橋梁。

             

              中興通訊在每個部門都設有財務代表,建立的不是財務團隊,而是是業務團隊。研發部門的財務代表,把整個公司價值鏈的東西串聯起來。財務代表還有一個職能就是與業務整合,將財務思維結構傳授給業務團隊。讓他們也學會從財務的角度上思考問題。

             

              2004年之前蘋果手機,三星手機也好,包裝盒越來越小。在這個過程中,生產部門的財務代表就想起是否可以用機裝箱的容量來決定包裝盒的容量,這樣可以給中興通訊節約很多材料,事實也確實如此。由于財務代表職能的推進,讓中興得到迅速的發展。

             

              當然業財整合的例子還有很多,比如強生公司為促進正確的業務決策,引導財務參與業務單元;通用電器通過工作培訓,跨部門輪崗,讓財務知道業務的要求;福特公司采取聯合小組,將財務人員融入其中;羅森公司通過培訓與招聘,挑選對業務感興趣的員工。

             

              由此可見業務與財務的整合越來越重要,也是未來的趨勢所在。管理會計的焦點也應從財務轉移到業務上來,實現真正的業財融合,成就最佳戰略合作伙伴。

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