重设财务功能

StatementsonManagementAccountingPRACTICEOFMANAGEMENTACCOUNTINGCREDITSTITLEThisstatementwasapprovedforissuanceasaStatementonManagementAccountingbytheManagementAccountingCommittee(MAC)oftheInstituteofManagementAccountants(IMA®).IMAappreciatesthecollaborativeeffortsofTheSocietyofManagementAccountantsofCanada(SMAC)andtheworkofDr.C.J.McNairofBabsonCollege,whodraftedthemanuscript.PriortohisbecomingamemberofMAC,RandolfHolst,CMAwasaSMACstaffmanagerand,inthatcapacity,supervisedandmonitoredtheproject,whichwasbroughttoconclusionbySMACstaffmanagerElizabethBluemke.MichaelP.Bohan,CMAandIMAseniorman-agingdirector,professionalandacademicrelations,servedonthefocusgroupthatprovidedsignificantassistanceinshapingthefinaldocument.IMAthankstheaforementionedindividualsandmembersoftheManagementAccountingCommitteefortheircontributionstothiseffort.RedesigningtheFinanceFunctionPublishedbyInstituteofManagementAccountants10ParagonDriveMontvale,NJ07645©1997intheUnitedStatesofAmericabyInstituteofManagementAccountantsandArthurAndersenLLPAllrightsreservedISBN0-86641-261-1StatementsonManagementAccountingTABLEOFCONTENTSRedesigningtheFinanceFunctionPRACTICEOFMANAGEMENTACCOUNTINGI.Rationale...........................1II.Scope..............................1III.GainingValueThroughFinanceRedesign.....2IV.TheEmergingFinanceFunction............3V.TheRoleoftheManagementAccountant.....5VI.DefiningtheTarget:FinanceBestPractices....6ProcessImprovementsandtheBest-PracticesFirm.......................7TheHumanDimensionofFinanceBestPractices......................8TheInformationTechnologyDimensionofFinanceBestPractices...............9FinanceBestPracticesinAction........11VII.TheFinanceFunctionRedesignProcess.....14StageI:Investigating.................14DefiningtheBusinessIssue(s)........14EnsuringSeniorManagementCommitment.....................16CreatingaProjectManagementStructure17SelectingandPrioritizingAreasinFinancetobeInvestigated.................18DocumentingOwnFinanceProcesses...19ResearchingandIdentifyingBestPracticesinFinance................20AssessingCurrentStaffSkillsandCompetencies....................21Stage2:Planning...................21DevelopingaFutureVisionforFinance..21CreatingaStrategyforChange........23DevelopingaBusinessCase.........26PlanningfortheTransition...........27BuildingMomentumfortheChange....28Stage3:Implementing...............29AssigningProcessResponsibilityandOrganizingtheProcess-ImprovementTeam(s)...............29CreatingaPrototypeoftheProposedProcess.....................30EstablishingaHumanResourcesStrategyforFinance..........................30RollingOuttheNewProgram.............31MonitoringActionsandResultsofFinanceProcessRedesign.....................32VIII.OrganizationalandManagementAccountingChallenges..........................32IX.Conclusion..........................33AppendixA:FinancePerformanceSummaryStatistics.......34AppendixB:SourcesofFinanceFunctionBenchmarks.......34Bibliography.............................35ExhibitsExhibit1:ActivitiesComprisingtheFinanceFunction.......................2Exhibit2:AnalysisofTraditionalFinanceFunctionActivities.......................3Exhibit3:ReshapingtheFinanceFunction......5Exhibit4:ManagementObjectivesforFinance-FunctionRedesign...............15Exhibit5:TriggerPointsforChangeatBellCanada.......................16Exhibit6:ProjectManagementStructure......17Exhibit7:TheVisioningProcess............23Exhibit8:TheKeyElementsofaStrategicVisionfortheFinanceFunction...........24Exhibit9:Finance-FunctionRedesigninContext.25Exhibit10:BusinessCaseProForma..........26I.RATIONALEThefinancefunctioniscentraltothesuccessfuloperationofanyorganization.Thefinancepro-fessional,byworkingwiththerestoftheman-agementteamtoensurethatresourcesareeffi-cientlyandeffectivelyacquired,maintained,anddeployedinthebestinterestsofalloftheorga-nization’sstakeholders,sustainsthefinancefunction’sessentialroleinthebusinessequa-tion.Yetchangesoccurringtodayinorganiza-tionsarecreatingthepressuretoreducethecostofbasicbusinesstransactionswhileenhancingthequality,reliability,andresponsive-nessofthesystemsthatprovideinformationforusebothwithinandoutsidethecompany.Intricatelyinvolvedinthischangeprocess,financeprovidesthebasictools,expertise,andinformationusedtoshapecurrentandfuturebusinesspractices.Thefinancefunctionisnotimmunefrompres-surestoenhancethevalue-creatingabilityofthefirm.Respondingtothechallengetodomorewithlessandtobecomeabusinesspartner,financeprofessionalsareattackingtraditionaltransaction-processingsystemsandprocesses,findinginnovativewaystousetechnologyandprocessimprovementtoeliminatewasteandfreeupvitalfinanceresourcestosupportstrate-gicandtacticalinitiatives.Facedwiththedemandtoincreasetheirparticipationintheongoingactivitiesanddecisionsoftheirorgani-zations,andtoprovidemoretimelyandrelevantinformationtomeetbusinessneeds,financeprofessionalsareturningtore-engineeringandfinance-processredesignastheprimarymeanstothedesiredend:value-addedfinance.II.SCOPEThisStatemen