1, design business logic
In the stage of financial enjoyment, the implementers basically study the standard business scenarios such as sales to payment, procurement to payment, inventory to cost, travel to expenses, and pay little attention to the big process of the enterprise's internal industrial chain and the economic business analysis and presentation across accounting entities.
Therefore, in the process of designing financial business documents, it is necessary to increase and strengthen the enterprise-level large-scale processes of special businesses such as industrial chain and internal transactions, and cooperate with upstream and downstream units within the enterprise to participate in interviews. Strive to enjoy the operation stage in * * * *. Financial auditors can not only trace the business of documents, but also ensure the cross-organizational collaboration of business documents, which can effectively support accounting and improve efficiency after the business is closed.
2. Undertaking business data
In the construction stage of financial center, the risk control of business documents and budget card control must be considered. Many enterprises start with capital planning and expense budget in the initial stage of construction, and then gradually expand to business budget control such as production, supply and marketing. However, at the beginning of business document design, enterprises often ignore the subsequent control requirements.
For example, a large enterprise has completed the construction of financial enjoyment, but in the process of comprehensive budget construction, there is a big gap between the capital budget and the expense budget that have been pushed to financial enjoyment in terms of organizational caliber and business granularity. In the end, all sectors can only compromise each other by modifying reimbursement documents on a large scale and appropriately enlarging the budget granularity.
Advantages of building a financial center;
1. Optimize resource allocation
At the municipal financial level, if it is necessary to know the operating conditions of each branch and make reasonable control, the financial sharing center can realize the effective correlation between financial data and business data, share capital information and allocate resources reasonably, thus ensuring the favorable realization of the overall goal. At present, in the case of two-level hierarchical accounting at the city level, the financial information of district and county bureaus is uneven, and the effectiveness, comprehensiveness and timeliness cannot be taken into account.
For example, in order to get a more real and comprehensive information about the fuel cost of each unit, it is necessary to arrange field research, which is inefficient and costly. Through financial sharing, we can realize the effective connection between business module and financial module, realize the "business and financial information association, city and county data sharing", effectively ensure the consistency and timeliness of financial statements, realize the rational allocation of resources at the city and company levels, and better budget.
2. Reduce internal control risks.
The establishment of the financial * * * enjoyment center helps financial personnel to move from simple and repetitive financial operations to enterprise management, which promotes cost increase and efficiency improvement. Many times, because each financial officer has different control over policies, the consistency of financial treatment is also different. If the industry-finance exchange and regular training can't keep up, the financial personnel know little about the link risks of the front-end business, and it is difficult to ensure the effectiveness and rationality of the output results.
On the other hand, the two systems of financial business are separated, so it is difficult for financial personnel to gain insight into the whole business process, which is not conducive to cultivating the versatility of financial personnel. The construction of financial enjoyment center can find differences in time, improve costs and expenses from the perspective of internal control, and enhance the overall management and control ability of enterprises.