基于DEA的制造業(yè)企業(yè)財務(wù)共享服務(wù)實施效率研究

基于DEA的制造業(yè)企業(yè)財務(wù)共享服務(wù)實施效率研究摘要：制造業(yè)企業(yè)財務(wù)共享服務(wù)實施效率是企業(yè)提高財務(wù)管理水平和降低運營成本的重要途徑，因此對其實施效率進行研究具有實際意義。本文采用基于DEA的方法對制造業(yè)企業(yè)財務(wù)共享服務(wù)實施效率進行研究。首先，確定包括財務(wù)共享服務(wù)人員、客戶數(shù)量、服務(wù)種類等在內(nèi)的投入因素和包括準(zhǔn)確性、速度、服務(wù)質(zhì)量等在內(nèi)的產(chǎn)出因素，建立投入產(chǎn)出模型。然后，使用DEA模型進行效率評價和效率成分分析，找出效率低下的因素和改進空間。最后，對結(jié)果進行分析和驗證，并提出改進措施。研究結(jié)果表明，在制造業(yè)企業(yè)財務(wù)共享服務(wù)實施過程中，提高財務(wù)共享服務(wù)人員的素質(zhì)和服務(wù)質(zhì)量可以有效提高服務(wù)效率。

關(guān)鍵詞：DEA；制造業(yè)企業(yè)；財務(wù)共享；效率研究；效率評價

Abstract:Theimplementationefficiencyoffinancialsharingservicesinmanufacturingenterprisesisanimportantwayforenterprisestoimprovetheirfinancialmanagementlevelandreduceoperatingcosts,soitisofpracticalsignificancetostudyitsimplementationefficiency.Inthispaper,theDEAmethodisusedtostudytheimplementationefficiencyoffinancialsharingservicesinmanufacturingenterprises.Firstly,theinputfactorsincludingfinancialsharingservicepersonnel,customerquantity,servicetypesandtheoutputfactorsincludingaccuracy,speedandservicequalityaredetermined,andtheinput-outputmodelisestablished.Then,theDEAmodelisusedtoevaluatetheefficiencyandanalyzetheefficiencycomponents,findingoutthefactorsoflowefficiencyandimprovementspace.Finally,theresultsareanalyzedandverified,andtheimprovementmeasuresareproposed.Theresearchresultsshowthatintheprocessofimplementingfinancialsharingservicesinmanufacturingenterprises,improvingthequalityoffinancialsharingservicepersonnelandservicequalitycaneffectivelyimproveserviceefficiency.

Keywords:DEA;manufacturingenterprise;financialsharing;efficiencyresearch;efficiencyevaluatioFinancialsharinghasbecomeanimportantapproachformanufacturingenterprisestooptimizetheirfinancialmanagementandincreasetheircompetitiveness.However,theefficiencyoffinancialsharingservicesvariesgreatlyamongdifferententerprises,andthereisstillroomforimprovement.Toaddresstheseissues,thisstudyusesdataenvelopmentanalysis(DEA)toevaluatetheefficiencyoffinancialsharingservicesinmanufacturingenterprisesandidentifythefactorsthataffecttheefficiency.

Thestudycollectsdatafrom50manufacturingenterprisesthathaveimplementedfinancialsharingservices,includingtheirfinancialindicatorsandservicequalityindicators.DEAisusedtocalculatetheefficiencyscoresoftheseenterprises,andtheresultsarerankedtoidentifythemostefficientandleastefficiententerprises.Thestudythenanalyzesthefactorsthatcontributetolowefficiency,includingthelackoffinancialsharingservicepersonnelwithrelevantprofessionalqualifications,inadequateservicequalityduetoalackofprofessionalexpertise,andineffectivecommunicationandcoordinationamongdifferentdepartments.

Toimprovetheefficiencyoffinancialsharingservices,thisstudyproposesseveralmeasures,includingimprovingthequalityoffinancialsharingservicepersonnelbyprovidingrelevanttrainingandcertificationprograms,enhancingservicequalitybybuildingaprofessionalteamwithadeepunderstandingoffinance,andpromotingeffectivecommunicationandcoordinationamongdifferentdepartmentstoensuresmoothandefficientservicedelivery.

Inconclusion,thisstudyprovidesacomprehensiveanalysisoftheefficiencyoffinancialsharingservicesinmanufacturingenterprisesusingDEA.Thefindingssuggestthatimprovingthequalityoffinancialsharingservicepersonnelandtheservicequalitycaneffectivelyimproveserviceefficiency.TheproposedmeasurescanhelpmanufacturingenterprisesinimprovingtheirfinancialsharingservicesandincreasingtheircompetitivenessFurthermore,thestudyhighlightstheimportanceofintegratingtechnologyintofinancialsharingservices.Manufacturingenterprisesshouldinvestinadvancedfinancialsharingservicetechnologiestoenhanceservicedeliveryandimproveefficiency.Forinstance,theuseofartificialintelligence()andmachinelearningcanfacilitatetheautomationoffinancialsharingprocesses,reduceoperationalcosts,andenhanceservicedelivery,ultimatelyimprovingoverallefficiency.Additionally,theuseofcloud-basedfinancialsharingservicescanenablebusinessestoaccessfinancialdataandinformationremotely,promotingefficiencyindecision-making.

Moreover,thisstudyemphasizestheneedformanufacturingenterprisestoestablisheffectivefeedbackmechanismstoevaluatetheperformanceoffinancialsharingservicescontinually.Regularfeedbackevaluationscanprovideessentialinsightsintoservicedeliveryandcustomerrequirements,enablingbusinessestomakeinformeddecisionsandimplementnecessaryimprovements.Furthermore,regularmonitoringoffinancialsharingservicescanpromoteaccountabilityamongserviceproviders,ensuringthatservicedeliverymeetsexpectedqualitystandards.

Insummary,thisstudyconcludesthatfinancialsharingservicesplayacrucialroleinpromotingfinancialefficiencyinmanufacturingenterprises.Theimplementationofmeasurestoimproveservicequality,servicepersonnel,andtheintegrationoftechnologycanenhanceservicedeliveryandimproveserviceefficiency.Also,monitoringandfeedbackmechanismscanpromoteaccountabilityandmakecontinuousimprovementsinfinancialsharingservices.ManufacturingenterprisesshouldconstantlyevaluatefinancialsharingservicestoensureoptimalefficiencyandultimatelyincreasetheircompetitivenessinthemarketInadditiontotheaforementionedstrategies,thereareothermeasuresthatmanufacturingenterprisescanimplementtoenhancetheirfinancialsharingservices.Onesuchmeasureisestablishingstrategicpartnershipswithfinancialinstitutions.Partneringwithspecializedfinancialinstitutionscanprovideaccesstoawiderrangeoffinancialproductsandservices,whichcanbetailoredtomeetthespecificneedsofthemanufacturingenterprise.Thiswillhelptoensurethattheenterprise'sfinancialsharingservicesareefficient,effective,andrelevanttoitsoperations.

Anothermeasurethatmanufacturingenterprisescanadoptisembracingdigitaltechnologies.Thedigitizationoffinancialsharingservicescansignificantlyimproveefficiencyandstreamlineprocesses,leadingtocostsavingsandincreasedcompetitiveness.Forinstance,digitalpaymentsystemscanreducetransactioncosts,improvepaymentaccuracy,andincreasetransactionspeed.Moreover,theuseofblockchaintechnologycanenhancefinancialtransparency,security,andaccountability,whichareessentialelementsinfinancialsharingservices.

Besides,manufacturingenterprisescouldleveragedataanalyticstooptimizetheirfinancialsharingservices.Byanalyzingtransactiondata,enterprisescangaininsightsintotheeffectivenessoftheirfinancialsharingservicesandidentifyareasthatrequireimprovement.Forexample,amanufacturingenterprisecanusedataanalyticstoinvestigatethefrequencyandvolumeofitstransactions,andthenusethefindingstoadjustpaymentpoliciestooptimizepaymentprocessingandreducetransactioncosts.

Finally,manufacturingenterprisescanconsiderestablishingfinancedepartmentstomanagetheirfinancialsharingservices.Thefinancedepartmentcanprovide