浅谈集团集中管理模式下饲料企业的财务共享模式

Discussion on financial sharing mode of feed enterprises under centralized management mode of group

随着我国市场经济逐渐走向成熟,企业之间竞争更加激烈,市场规模也日益增大,为获得更大的市场占比和利润空间,实现资源的最优配置,企业之间利用并购重组等形式,对产业链相关、行业内乃至区域外的企业进行合并,形成集团化、规模化的企业集团。企业集团能进一步缩减企业的成本,提升生产能力和盈利能力。目前,我国绝大部分集团化企业都是通过规模经济来降低对原材料的采购成本、生产加工成本及人力成本,进而积累起企业的核心竞争力,为企业发展创造护城河。集团化企业的财务管理模式更为复杂,不能再简单地将单一企业的管理模式直接移植,财务共享服务可利用信息化技术提升集团化财务管理的效率和质量,具有良好的运用前景,因此加强集团企业财务集中管理研究十分有必要。本文以饲料企业为研究对象,通过论述集团集中管理模式下饲料企业财务共享的必要性,并基于当前的现状分析饲料企业财务管理存在的不足之处,以此提出相关对策和建议。

Along with our country market economy gradually mature,the competition between the enterprises more fully,the size of the market is also growing,in order to obtain more market share and profit space,to achieve the optimal allocation of resources,between enterprise form of merger,acquisition and reorganization,it was related to the industrial chain,the industry and even the area outside the enterprise to merge,forming collectivization,the scale of the enterprise group.The biggest advantage of enterprise groups is that they have the advantage of scale economy,which can further reduce the cost of the enterprise and improve the production capacity and profitability.At present,most of China's collectivized enterprises reduce the procurement cost of raw materials,production and processing cost and labor cost through scale economy,thus accumulating the core competitiveness of enterprises and creating a moat for the development of enterprises.The financial management mode of group enterprises is more complex,and it is no longer simple to directly transplant the management mode of a single enterprise.Financial sharing service is to use information technology to improve the efficiency and quality of group financial management,which has a good application prospect.Therefore,it is very necessary to strengthen the research on the centralized financial management of group enterprises.This paper took feed enterprises as the research object,through discussing the necessity of financial sharing of feed enterprises under the group centralized management mode,and analyzed the shortcomings of financial management of feed enterprises based on the current situation,so as to put forward relevant countermeasures and suggestions.