浅谈客户财务管理的功能

Discussion on the Role of Customer Finance Management

本文认为,客户财务管理是企业财务管理的重要内容和工作重心,也是企业在激烈的竞争中立足的关键所在。本文从分析客户财务管理的四大功能即赢利分析功能、预算和预测功能、成效管理功能以及财务工作地位和形象的重新塑造入手,提出了客户财务管理对企业财务管理的最大挑战就是以客户需求为导向重新建立管理流程和内控制度,同时企业需要以财务部为中心对组织结构和人员进行重组。客户财务管理的实施使得财务管理研究进入一个全新的领域。

The author puts forward that the four roles customer finance management playing include the role of profit analysis, budget and forecasting, effectiveness management and rebuild of the position and image of finance. One of the most important threatening factors brought by customer finance management is that the characteristic of customer-oriented. The enterprises should, first, take the finance department as the center; second, adjust the organizational structure of their finance department to promote the implementation of customer finance management; third, stimulate conceptual innovation to establish the new idea of customer finance management; and fourth, effectively take advantage of customer resources to fully implement customer information management.