飞鹤以财务共享为基础，推进集团数字化转型，努力打造国内奶粉类标杆。
中国飞鹤（以下简称“飞鹤”）前身是赵光农场，始建于1962年，从丹顶鹤的故乡黑龙江齐齐哈尔起步，是中国最早的奶粉企业之一。
60多年来，飞鹤持续解码生命早期奥秘，以中国母乳为蓝本，通过工艺创新尽量还原母乳活性营养群，打造更适合中国宝宝体质的奶粉，引领行业开创多种提升奶粉对中国人体质适应性的技术、配方与工艺。潜心研制“更新鲜、更适合”的高品质奶粉，是飞鹤乳业的不懈追求。
2019年飞鹤入选中国制造业企业500强，同年，飞鹤正式在港交所挂牌交易，以发行价计，市值超过670亿港元，成为港交所历史上首发市值最大的乳品企业。
2023年3月，中国飞鹤发布2022年全年业绩，实现营收213.1亿元，展现出强劲的发展韧性。营收逆势增长与集团数字化战略转型密不可分。飞鹤总裁助理董岩在接受采访时，从飞鹤财务数字化转型的角度分享了实践经验。
一、助力企业发展，破解管理难题
市场竞争越来越激烈，“线上+线下”全渠道营销、直播、短视频、社群、路演等不同形式的信息传递形式开始涌现，相应的来自企业内部、客户等的需求也在不断变化。一方面，财务作为企业价值的守护者，需要不断推动各项业务的稳健发展。另一方面，随着飞鹤投资、并购等商业行为越来越多，对财务的要求与期望也越高。公司管理层及业务部门希望财务部门提供更多的数据分析和决策支持。董岩表示：“内部、外部环境都驱使我们不断前进，推着企业变革、创新。通过深入研究，飞鹤以建设财务共享中心为突破口，推进财务的数字化转型，以实现业务融合、激活数据，为企业管理决策赋能。”
2020年底，飞鹤启动共享建设的可行性分析，并参访了国内一些先进的共享中心学习经验。董岩表示：“我们要在共享中心建设前做好充分的准备，如同飞鹤更适合中国宝宝体质的品牌定位一样，建立共享中心，也要建‘更适合’飞鹤的共享中心，不能生搬硬套，照葫芦画瓢。为此，飞鹤对自身及行业进行了分析。”
一是乳业企业的自有产业链相较于其他行业更长、更复杂。为了让中国宝宝吃到放心奶，飞鹤自建牧场、打造全产业链的奶粉企业，所以飞鹤的数字化转型特别强调了智慧供应链的建设，供应系统的互通互联、数据整合与应用，做到上下游的实时协同及敏捷供应。
二是客户生命周期短，精细化管理难度高。飞鹤的主营业务是婴幼儿配方奶粉，与其他食品不同，婴幼儿配方奶粉的使用者是婴儿，食用奶粉的时间只有2—3年，而且一般来说，婴幼儿食用奶粉是不会轻易更换品牌的。这给飞鹤在用户获取及维护上带来了很大挑战，所以飞鹤的数字化转型提出的宗旨就是客户第一，打造一个闭环的、精细化的客户服务系统。
三是乳业企业的数字化转型要赋能安全生产及质量管理。婴幼儿配方奶粉不同于其他食品，飞鹤要确保每一罐奶粉的质量，为此飞鹤率先在行业内上线了全程可追溯系统。今年飞鹤揭榜挂帅国家“十四五”重点研发计划，并承担其中的一个专项和一个课题，研制新一代婴配粉。不管产品如何升级，安全生产及质量管理依然是飞鹤数字化的重点，让消费者选择飞鹤、信任飞鹤是他们追求的目标。
二、“1+4+1”财务共享中心战略
2021年，飞鹤提出“1+4+1”财务共享中心的战略。
“1”是飞鹤财务的定位：独立共生，价值为纲。核算与监督是财务的基本职能，财务要做好企业的裁判员，必须保持公正和独立。但对飞鹤而言，财务的基本职能还要加上核算、监督及服务，飞鹤深知，没有业务就没有财务，财务需要紧密支持业务、服务业务，这就是共生。但财务不能既当裁判员又当运动员，所以飞鹤将财务分成了共享财务和业务财务。价值为纲，是指财务工作要以价值创造为纲领，不断提升财务工作价值创造的能力与水平。
“4”是飞鹤财务的组织架构：四位一体。具体内容包括：战略财务、共享财务、业务财务和专业财务。各财务组织间职责独立又紧密协作：战略财务执行公司战略管理的解读及分解、为公司领导提供战略级决策支持、作为虚拟组织统领“三财”、负责“三财”协作关系管理；共享提供“高效、优质、标准统一、低成本”的核算服务；专业财务是准则、税务、金融、内控、重组并购和资本运作等专业财务管理工作；业务财务是业务伙伴，负责理解业务需求，快速整合并实施解决方案，负责预算、分析、项目预测、数据支持等。
最后的“1”是一个财务闭环管控的体系：飞鹤财务所用的是戴明循环法，即PDCA循环法。将各项财务工作划分至不同阶段，以确保任何一个经济事项（项目）都能有事前计划、事中监督、事后分析与考核，以形成一套闭环的财务管控体系。
2022年，飞鹤落地财务共享中心系统，先在生产型下属单位试点。董岩表示：“对业务人员来说，上线一套全新的财务系统冲击是巨大的，我们选择风险较小的下属单位进行上线试点，确保不影响公司业务的正常运行。待试点上线运行平稳后，再进行全面推广，提升使用体验，也让业务人员对财务共享有更高程度的认可与支持。”
三、财务共享建设战略落地及效果
飞鹤财务共享中心建设根据公司的业务特点采取了整体设计、分步实施的方案，方案设计覆盖全业务模块，经过前期试点，目前飞鹤财务共享平台的财务数据中台已经上线。借助财务共享中心提供智能化和自动化服务，集团大幅提高了工作效率，同过去相比，可以节省业务人员20%—30%的报账时间。
同时，大量的财务人员从繁杂的机械性事务中解放出来。集团不断加强对财务人员数字化能力的提升以及观念的转变，财务部将释放40%—50%的人员转型成为财务BP（业务伙伴），让每个业务单元都拥有自己的业务伙伴，财务BP在绩效及经营分析支持上能够为业务起到很大帮助。业务人员得到了财务更全面、深入的支持。
另外，飞鹤将原来分散、独立的信息，有效集中起来并寻找差异点反馈给业务部门，协助各单位对业务流程及标准进行优化。董岩表示，借助财务共享的契机，提升财务人员数字化能力，加速从业务财务向战略财务的转型。
财务共享上线后提高了工作效率，打通了业务、财务、资产管理等环节。集团将数据中台作为统一的数据集散地，财务数据传输到数据中台后，可以结合业务数据，灵活地搭建财务指标看板及分析图表。实现数据贯通、业财融合，大幅提高了工作效率，同时沉淀了大量数据，这些数据再通过数据中台搭建指标及分析图表的形式输出给管理层或业务部门。事实上，数据从业务到管理层的流转更加精准和高效，对管理层的支撑作用进一步放大，成为飞鹤战略的重要抓手，主要体现在以下三点：
一是财务共享解决了数据标准化的问题。财务共享的数据获取方式一致、口径一致、计算方法一致，有效提高了数据的准确性，同时因为数据具有可比性，集团管理层可以横向拉通数据并进行对比分析。
二是财务共享的数据更加详细且完整。飞鹤的财务共享中心秉持应纳尽纳的原则，纳入各层级组织的全部核算业务，这样在报账及核算时，他们就收集到了全部员工行为及业务活动数据。通过精细化的字段配置，可以提供更生动、更多维度的分析，为企业战略决策提供支持。
三是财务的数据分享要敏捷化，财务作为拥有大量数据的部门，帮助业务部门获取有效数据很重要，就像博物馆如果不把文物摆出来，而是放在库房，就没有任何意义。所以集团把管理者需要的一些分析图表直接嵌到了财务门户的首页，数据实时同步，这样管理者就能直观地看到最新的数据分析。
回顾财务共享项目的建设历程，在董岩看来有三点值得特别关注：
第一是转型与变革一定要获得高管的支持，战略的引领一定要自上而下。如果没有得到决策层的支持，资源调配与各部门的协作容易出现分歧。
第二是转型的过程中要做好人才的储备与管理。企业在战略转型中，要做好人才培养和人员管理，也包括第三方人员的管理。一般情况下，企业无法独立完成共享转型，需要聘请优质的第三方机构帮助企业实现转型。
第三是要做好转型时期目标管理及设有试错机制。财务共享的转型通常需要1—2年的周期，在这个过程中，会有很多变化产生，始终明确转型的核心目标，才能避免方向出现偏差。
翻译：
Based on financial sharing, Feihe promotes the digital transformation of the group and strives to create a domestic benchmark for milk powder.
China Feihe (hereinafter referred to as “Feihe”), formerly known as Zhao Guang Farm, was founded in 1962, starting from Qiqihar, Heilongjiang Province, the hometown of red-crowned cranes, and is one of the earliest milk powder enterprises in China.
For more than 60 years, Feihe has continued to decode the mysteries of early life, based on Chinese breast milk, through technological innovation to restore the active nutrient group of breast milk as far as possible, create milk powder more suitable for Chinese babies’ physique, and lead the industry to create a variety of technologies, formulas and processes to improve the adaptability of milk powder to Chinese people’s physique. Focusing on the development of “fresher, more suitable” high-quality milk powder is the unremitting pursuit of Feihe Dairy.
In 2019, Feihe was selected as one of China’s top 500 manufacturing enterprises. In the same year, Feihe was officially listed and traded on the Hong Kong Stock Exchange, with a market value of more than HK $67 billion according to the issue price, becoming the largest dairy enterprise in the history of the Hong Kong Stock Exchange.
In March 2023, China Feihe released its annual results for 2022, achieving revenue of 21.31 billion yuan, showing strong development resilience. The uptrend in revenue growth is inseparable from the Group’s digital strategic transformation. In an interview, Dong Yan, assistant president of Feihe, shared practical experience from the perspective of digital transformation of Feihe finance.
Dong Yan, assistant president of Flying Crane
First, help the development of enterprises and solve management problems
Market competition is becoming more and more fierce, “online + offline” omni-channel marketing, live broadcast, short video, community, road show and other different forms of information transmission forms began to emerge, the corresponding demand from the enterprise, customers, etc., is also constantly changing. On the one hand, as the guardian of enterprise value, finance needs to continuously promote the steady development of various businesses.
On the other hand, with the increasing number of business activities such as investment and mergers and acquisitions, the financial requirements and expectations are also higher. Company management and business units expect the finance department to provide more data analysis and decision support. Dong Yan said: “The internal and external environment are driving us to keep moving forward, pushing the enterprise to change and innovate. Through in-depth research, Feihe takes the construction of a financial sharing center as a breakthrough point to promote the digital transformation of finance. So as to achieve business integration, activate data, and empower enterprise management decision-making.”
At the end of 2020, Feihe started the feasibility analysis of sharing construction and visited some advanced sharing centers in China to learn from their experience. Dong Yan said: “We must make full preparations before the construction of the sharing center. Just as the flying crane is more suitable for the brand positioning of China’s baby physique, the establishment of the sharing center. But also to build a ‘more suitable’ sharing center for the flying crane, can not be carried out by imitation.” To this end, Flying Crane analyzed itself and the industry.”
First, the self-owned industrial chain of dairy enterprises is longer and more complex than that of other industries.
In order to let Chinese babies eat milk with confidence, Feihe has built its own ranch and built a milk powder enterprise of the whole industrial chain. So the digital transformation of Feihe has especially emphasized the construction of intelligent supply chain. The interconnection of supply system, data integration and application. So as to achieve real-time collaboration and agile supply of upstream and downstream.
Second, the customer life cycle is short, and the fine management is difficult.
The main business of Feihe is infant formula milk powder, different from other foods, infant formula milk powder users are infants. The time to eat milk powder is only 2-3 years, and generally speaking, infant milk powder is not easy to change the brand. This has brought great challenges to Feihe in user acquisition and maintenance. So the purpose of Feihe’s digital transformation is to put customers first, to create a closed-loop, refined customer service system.
Third, the digital transformation of dairy enterprises should enable safe production and quality management.
Infant formula milk powder is different from other foods, and Feihe wants to ensure the quality of each can of milk powder. So Feihe takes the lead in launching a whole-process traceability system in the industry. This year, Flying Crane unveiled the national “14th Five-Year Plan” key research and development plan. And undertook one of the special projects and a topic to develop a new generation of baby powder. No matter how the product is upgraded, safety production and quality management is still the focus of Feihe digital. So that consumers choose Feihe, trust Feihe is their pursuit of the goal.
Second, the “1+4+1” financial sharing center strategy
In 2021, Feihe proposed the strategy of “1+4+1” financial sharing center.
“1” is the positioning of Feihe finance: independent symbiosis, value as the key.
Accounting and supervision are the basic functions of finance. Finance must be fair and independent if it wants to be a good judge of enterprises. However, for Feihe, the basic functions of finance should also be added to accounting, supervision and service, Feihe knows that there is no finance without business, and finance needs to closely support business and service business, which is symbiosis. But finance can not be both a referee and an athlete. So flying Crane divided finance into shared finance and business finance. Value as the key, means that the financial work should take value creation as the program. And constantly improve the ability and level of financial work value creation.
“4” is the organizational structure of Feihe Finance: four in one.
The specific contents include: strategic finance, shared finance, business finance and professional finance. The responsibilities of each financial organization are independent and closely coordinated: strategic finance implements the interpretation and decomposition of the company’s strategic management, provides strategic decision-making support to the company’s leaders, leads the “three finances” as a virtual organization, and is responsible for the “three finances” cooperative relationship management; Share to provide “efficient, high quality, unified standards, low cost” accounting services; Professional finance is the professional financial management of standards, taxation, finance, internal control, reorganization, merger and acquisition, and capital operation. Business finance is a business partner, responsible for understanding business needs. Quickly integrating and implementing solutions, responsible for budgeting, analysis, project forecasting, data support, etc.
The final “1” is a closed-loop financial control system: Feihe Finance uses the Deming cycle method, that is, the PDCA cycle method.
The financial work is divided into different stages to ensure that any economic matter (project) can have pre-planning, in-process supervision, post-analysis and assessment to form a closed-loop financial control system.
In 2022, Feihe Landing financial sharing center system will first be piloted in production-oriented subordinate units. Dong Yan said: “For business personnel, the launch of a new set of financial system impact is huge. We choose less risky subordinate units online pilot, to ensure that it does not affect the normal operation of the company’s business.” After the pilot goes online and runs smoothly, it will be fully promoted to improve the use experience. And also allow business personnel to have a higher degree of recognition and support for financial sharing.”
Third, the implementation and effect of financial sharing construction strategy
According to the company’s business characteristics, the construction of Feihe financial sharing Center adopts the overall design and step-by-step implementation of the plan, covering all business modules. After the preliminary pilot, the financial data center of Feihe financial sharing platform has been launched. With the intelligent and automated services provided by the Financial sharing Center. The Group has significantly improved its work efficiency, saving business personnel 20% to 30% of the time of filing accounts compared to the past.
At the same time, a large number of financial personnel were freed from the complicated mechanical affairs. The Group continues to enhance the digital ability of financial personnel and change the concept. The finance Department will release 40%-50% of the staff to become financial BP (Business partner). So that each business unit has its own business partner. Financial BP can greatly help the business in performance and operation analysis support. Business personnel have received more comprehensive and in-depth financial support.
In addition, Feihe effectively gathers the original scattered and independent information and finds the difference points to feed back to the business department, helping each unit to optimize the business process and standards. Dong Yan said that with the opportunity of financial sharing. We can improve the digital ability of financial personnel and accelerate the transformation from business finance to strategic finance.
After the financial sharing was launched, the work efficiency was improved, and the links of business, finance and asset management were opened up.
The Group uses the data center as a unified data center, and after financial data is transferred to the data center. It can combine business data to flexibly build the financial indicator Kanbian board and analysis charts. The realization of data penetration and the integration of industry and finance greatly improves work efficiency. And at the same time precipitates a large amount of data, which is then output to management or business departments in the form of indicators and analysis charts set up in the data center. In fact, the flow of data from business to management is more accurate and efficient, which further amplifies the supporting role of management and becomes an important starting point for the flying Crane strategy, mainly reflected in the following three points:
Mainly reflected in the following three points:
First, financial sharing solves the problem of data standardization. The data acquisition method, caliber and calculation method of financial sharing are consistent, which effectively improves the accuracy of the data. At the same time, because the data are comparable. The group management can pull through the data horizontally and conduct comparative analysis.
Second, the financial sharing data is more detailed and complete. Feihe’s Financial sharing Center adheres to the principle of inclusiveness. Including all accounting operations at all levels of the organization, so that when reporting and accounting. They collect all employee behavior and business activity data. Through refined field configuration, more vivid and dimensional analysis can be provided to support enterprise strategic decision-making.
Third, financial data sharing should be agile. As a department with a large amount of data, it is very important to help business departments obtain effective data. Just like a museum has no meaning if it does not put cultural relics on display, but puts them in the warehouse. Therefore, the Group has embedded some analysis charts needed by managers directly into the home page of the financial portal. And the data is synchronized in real time, so that managers can intuitively see the latest data analysis.
Looking back on the construction process of the financial sharing project, there are three points worth paying special attention to in Dong Yan’s view:
The first is that transformation and change must be supported by senior executives. And the leadership of strategy must be top-down. Without the support of decision makers, resource allocation and collaboration between departments are prone to divergence.
The second is to reserve and manage talents in the process of transformation. In the process of strategic transformation, enterprises should do a good job in personnel training and personnel management, including the management of third-party personnel. Under normal circumstances, enterprises cannot complete the shared transformation independently. And need to hire high-quality third-party organizations to help enterprises achieve the transformation.
The third is to do a good job in the transition period target management and have a trial-and-error mechanism. The transformation of financial sharing usually requires a cycle of 1-2 years, in this process. There will be many changes, always clear the core goal of the transformation, in order to avoid the direction of deviation.
本文由数字化转型网（www.szhzxw.cn）转载而成，来源于《新理财》(公司理财)杂志2023年04月刊；编辑/翻译：数字化转型网宁檬树。
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