共享服務中心及其治理結構變遷 - D公司臺灣財務會計部門相關流程調查
No Thumbnail Available
Date
2016
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
從長期戰略目標方面，職能外包給任何第三方供應商或服務中心不只是節約成本，亦通過集中和改進業務流程和活動創建商業成功。公司使用服務協議轉移管理如會計活動進而受益。由於使用外包和集中管理功能，高階管理階層因此有可能不清楚相關的隱性成本和風險。本研究深入探討共享服務中心（SSC）流程，並提供建議相關管理框架及其改變，以幫助管理者安排和解決相關流程管理問題，以減少潛在隱性成本，提高流程效率以獲得更高效益。創造價值是現今財務部門所需要的。
From long term strategic goals aspect, functions outsourcing either to third party vendor or by service center is not simply cost saving but to create business success by centralizing and improving business processes and activities. Companies were benefiting from using service level agreements to shift administrative activities such as back-office accounting, however. As the use of outsourcing and functions centralizing grow, managers might not be aware of all associated hidden costs and risks. This thesis was focus on discussion of Shared Service Center (SSC) processes and provides a strategic framework to help managers identify hidden cost associated with the arrangements and solutions to minimize hidden cost and derive greater value through processes efficiency. A finance function that created value is required now.
From long term strategic goals aspect, functions outsourcing either to third party vendor or by service center is not simply cost saving but to create business success by centralizing and improving business processes and activities. Companies were benefiting from using service level agreements to shift administrative activities such as back-office accounting, however. As the use of outsourcing and functions centralizing grow, managers might not be aware of all associated hidden costs and risks. This thesis was focus on discussion of Shared Service Center (SSC) processes and provides a strategic framework to help managers identify hidden cost associated with the arrangements and solutions to minimize hidden cost and derive greater value through processes efficiency. A finance function that created value is required now.
Description
Keywords
共享服務中心, 隱性成本, 流程管理, Shared Service Center, hidden cost, process management