基于财务共享的内部供应链成本管理应用研究——以A集团为例  

Research on the Application of Internal Supply Chain Cost Management Based on Financial Sharing—Taking Group A as an Example

作　　者：刘少彬 

机构地区：[1]广西财经学院会计与审计学院,广西 南宁

出　　处：《社会科学前沿》2023年第6期3283-3288,共6页Advances in Social Sciences

摘　　要：为了跟上互联网时代的步伐,企业必须不断提高其信息化程度,很多大型的集团企业由于业务内容复杂,业务范围非常广泛,已经不能满足于传统的财务模式,必须向财务信息化方向转型。目前,新一代的人工智能技术被广泛运用于企业的财务共享模式,重塑了企业的成本管理体系。本文的研究集中于财务共享在企业内部供应链中的运用,包括采购、仓储和物流环节,首先以A集团为例子,总结了A集团在实施财务共享前,内部供应链控制里存在的问题,接着具体研究A集团财务共享平台的搭建情况,分析A集团如何将财务共享的相关功能服务于内部供应链中,总结出A集团利用财务共享在内部供应链管理中取得的成效。希望在成本管理方面为其他企业提供借鉴。In order to keep up with the pace of the Internet era, enterprises must continue to improve their degree of informatization, many large group enterprises due to the complex business content, the business scope is very extensive, can no longer be satisfied with the traditional financial model, must transform to the direction of financial informatization. At present, the new generation of artificial intelligence technology is widely used in the financial sharing model of enterprises, reshaping the cost management system of enterprises. The research of this paper focuses on the application of financial sharing in the internal supply chain of enterprises, including procurement, warehousing and logistics, first taking Group A as an example, summarizing the problems existing in the internal supply chain control of Group A before the implementation of financial sharing, and then specifically studying the construction of Group A’s financial sharing platform, analyzing how Group A serves the relevant functions of financial sharing in the internal supply chain, and summarizing the results achieved by Group A in internal supply chain management using financial sharing. We hope to provide lessons for other companies in cost management.

关 键 词：财务共享 内部供应链 成本管理 业财融合 

分 类 号：F27[经济管理—企业管理]