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AFM知識(shí)點(diǎn)匯總—Decentralized treasury management 資金分權(quán)管理優(yōu)點(diǎn)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯:梨 2022/07/06 11:18:59 字體:

Decentralized treasury management 資金分權(quán)管理優(yōu)點(diǎn)

優(yōu)點(diǎn):

1. 地方部門可能更容易發(fā)現(xiàn)多樣化的資金來源和匹配當(dāng)?shù)刭Y產(chǎn)。Local departments may find it easier to diversify sources of finance and match local assets.

2. 不利于鼓舞地方部門的管理層,他們沒有自主權(quán)來做現(xiàn)金管理,也很難評估 其表現(xiàn),尤其重大決定都是由中央來做的時(shí)候。 Centralized management means that managers in subsidiaries and divisions are not motivated by being given the autonomy to deal with cash management and it may be difficult to assess their performance if the major decisions are being made centrally.放權(quán)給地方部門,可以 激勵(lì)他們更努力為公司賺錢。Giving subsidiary companies more autonomy on how they undertake their own fund management may result in increased motivation and effort from the subsidiary’s senior management and thereby increase future income.

3. 但某個(gè)運(yùn)營單位有需求時(shí),分權(quán)財(cái)政功能可以快速反應(yīng)。A decentralized treasury function may be more responsive to the needs of individual operating units.

4. 當(dāng)?shù)胤讲块T有盈余資金,分權(quán)的財(cái)政功能可以更快更方便的將其投入到短期 項(xiàng) 目 上 來 賺 錢 。 A decentralized operation may find it easier to invest its own balances quickly on a short-term basis than a centralized function would.

5. 如果分部很偏遠(yuǎn),中央集權(quán)很難監(jiān)督,無法獲得相關(guān)的信息。A central function may find it difficult to monitor remote sites, it may be difficult to obtain information from those sites.

6. 子公司更清楚當(dāng)?shù)氐姆ㄒ?guī),習(xí)俗和實(shí)踐經(jīng)驗(yàn)。Each subsidiary company may be better p;aced to take local regulations,custom and practice into consideration.

7. Subsidiary companies which have access to their own funds may be able to respond to opportunities quicker and establish competitive advantage more effectively.子公司有自己來錢的渠道,便于更快抓住機(jī)遇,更有效率的建立競爭 優(yōu)勢。

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AFM知識(shí)點(diǎn)匯總

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