2022-01-16-Gartner-Redesigning_Finance_Structure_and_Roles_to_Support_Growth_34页_772kb

报告摘要

Gartner Finance Function Redesign Summary

Key Points:

Financial Function Redesign Drivers: Organizations redesign finance functions primarily to reduce costs (72%) and process inefficiencies (49%), often following mergers/acquisitions (20%) or market expansion. Most companies (81%) are not currently undergoing redesigns but are anticipating future needs.
Finance Maturity & Growth: Finance budgets exhibit actual growth (in transactions and activities) versus a logical growth driven by centralization and process standardization, enabling faster, better business decisions.
Redesign Strategies:
- Use 10 key steps including evaluating models, dividing responsibilities, identifying migration paths to CoEs and shared services, determining outsourcing, and structuring embedded teams.
- Centralize competitive advantages, decentralize operational costs via shared services, and outsource non-critical activities.
Outsourcing:
- Companies should outsource tasks lacking competitive advantage, focusing on rule-based, low-touch activities (e.g., variance analysis, standard reporting) versus judgment-based, high-touch/business-specific tasks (e.g., strategic pricing, customer profitability).
- Offshore outsourcing suitable where competitive differentiation is low, costs are high, and labor arbitrage benefits exist, while domestic outsourcing applies for localized services.
Governance & Structure:
- Establish Clear Governance through well-defined roles, performance metrics, and incentives. Use role definitions (especially leveraging the strengths of Analytics CoEs - via "Hub and Spoke" model) to drive behavioral alignment with business goals.
- Optimize spans of control based on subordinate training, task complexity, and autonomy.
Organizational Structure & Roles:
- Percentage of organizations using embedded finance vs. centralized finance structures varies.
- Finance roles are evolving towards Business Partnering (BP), FP&A, Center of Excellence (CoE), and Analytics, requiring specific skill sets (Data Scientists vs. Business Interpreters).
- Avoid structural flaws (e.g., unclear reporting lines) that may hinder collaboration.
The Future:
- No one-size-fits-all redesign. Tailor structure to your strategy, industry, and size.
- Data analytics centralization (Hub-And-Spoke) enhances efficiency and breaks silos.
- Proven operating models (like Continuous Finance coupled with CoEs) enable standardized processes and improved insights.