财务管理最佳实践(英文版)(ppt 19页)
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财务管理最佳实践(英文版)内容提要：
This is used to provide a graphical representation at various levels of detail of the key processes and activities being reviewed. Processes are generally divided into four components: process, sub-process, activity and step. Process flow charts can be drawn to any of these levels to document current ‘as is’ processes and to represent future ‘to be’ processes.
The objectives of process mapping are to:
Understand and make visible what happens now - what activities take place and how they are linked together
Provide a common language for understanding the processes in question
Assess the flow of activity independently of organisation and internal politics
Highlight cost and performance issues in generating the output
Provide the base data for redesigning processes
Act as a common tool for both understanding the current state and the 'to-be'.
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