文档介绍：Confidencial
Gradually Establish Financial and Performance Management Structure and System with Powerful Controlling Capability based on Market and Value Creation
China
For discussion
Aug. 23, 2001
此报告仅供客户内部使用。未经麦肯锡公司的书面许可,其它任何机构不得擅自传阅、引用或复制。
CTE/010820/SH-shijing(2000GB)
Key Messages
Financial management should be based on the market and customer demand and targeted on enhancing internal management, building a consistent structure, process and system to measure, monitor and evaluate the performance of every business unit. Furthermore, distance and extra value drivers should be identified to impact short, medium, and long term financial performance. In this sense, financial management system is one of the petitiveness and setting it properly is a strategic mission.
Like the BPR we proposed last time, to choose the right financial management system, market and and customers have to be taken into account, and at the same time the current situation of China and anization structure evolvement should also be considered. It is not right to simply buy or build a high-cost financial management system.
- Because McKinsey will only design and reengineering the financial system and process without involving in building or marketing financial IT system, our mendations are highly independent and will be based on the reality of China . This contrasts sharply with some consulting firms who use financial process reengineering as a prelude for promoting its expensive IT system.
A financial management system includes the following 4 aspexts:
Performance report system of profit/cost centers classsified with market considerations and China ’s situation
-- Financial management process based on the principle of “enhancing centralization with the consideration of decentralization”
--Financial management tools
-- IT system
China still has a long way to go to meet all requirement pletely adapt to the system. However, meaningful steps can and should be taken along this directi