财务共享下的成本管理控制——以美的集团为例 Cost management control under Financial Sharing ： a case study of Midea Group 内容摘要近年来，国内企业对“财务共享”管理模式颇为关注，随着互联网信息技术的快速发展，给企业发展带来了巨大的发展空间，同时也使得国内企业的市场竞争越来越大；“财务共享”模式能够适应企业管理需求,它使得我们更加方便、高效获取企业中各个维度的有用信息。与此同时，对于大型制造业企业来说，如何去降低运营成本，实现以“最低成本获取最大利润”的理想状态成为了研究企业长远发展的重要课题之一。本文采用“理论研究+美的集团案例”相结合的研究方法，在财务共享、成本管理理论等理论体系基础上，研究美的集团现行的成本管理现状以及存在问题原因，深入研究财务共享模式下如何进行成本管理实现降低成本环节。并根据美的集团构建财务共享模式存在一些不足之处提出一些相关意见，以便为国内传统制造企业构建财务共享优化成本控制提供意见参考。关键词：财务管理模式 财务共享服务中心 成本管理控制Abstract□In recent years, domestic enterprises have paid close attention to the "Financial Sharing" management mode. With the rapid development of Internet information technology, huge development space has been brought for the development of enterprises. "Financial Sharing" mode can meet the needs of enterprise management, It makes it more convenient and efficient for us to obtain useful information of various dimensions in the enterprise.At the same time, for large manufacturing enterprises, how to reduce operating costs, to achieve the ideal of "the lowest cost to obtain the greatest profit" is one of the important issues for the long-term development of enterprises.This paper uses the research method of "theoretical research + Midea Group Case",and on the basis of financial sharing, cost management theory and other theoretical systems, studies the current cost management status of midea group and the causes of existing problems, and further studies...
