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Research on the Performance Evaluation of the Financial Shared Service Center Based on the Sustainable Balanced Scorecard

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DOI: 10.23977/fmess.2019.053


Qian Min, Liu Nian

Corresponding Author

Qian Min


With the diversification and global operation of enterprises, the Financial Shared Service Center has become a new trend in the transformation of corporate financial management. Through the standardization of business processes, the integrated development of corporate business and financial information will reduce the cost and improve the operational efficiency of internal organizations. Performance evaluation plays an important role in maintaining the effective operation of the Financial Shared Service Center. It is especially important to establish a performance evaluation system suitable for the operation characteristics of the Financial Shared Service Center. Previous studies have used the Balanced Scorecard. Based on the Sustainable Balance Scorecard, this paper adds social and environmental dimensions based on the four dimensions of finance, customer, internal business process, learning and growth, and then evaluates the sustainable development capabilities of Financial Shared Service Center. The research results show that the customer and internal business process dimensions are more important. In The five dimensions, labor cost, problem processing efficiency, business processing efficiency, employee training completion rate, and innovation investment are worthy of attention.


The Sustainable Balance Scorecard, the Financial Shared Service Center, Analytic Hierarchy Process, performance evaluation

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