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Article type: Research Article
Authors: Lu, Shuyaa; * | Cao, Mingleib
Affiliations: [a] University of the Arts London, Chelsea College of Art and Design, London, England, N19BT | [b] China University of Mining and Technology, School of Architecture and Design, Xuzhou, Jiangsu Province, China
Correspondence: [*] Corresponding author. Shuya Lu, University of the Arts London, Chelsea College of Art and Design, London, England, N19BT. E-mail: [email protected].
Abstract: Through scientific theoretical methods, we take the internal control optimization of the Financial Sharing Center of H company as the research object. Firstly, we introduce the Financial Sharing Center and the development background and research significance of internal control under this mode, sort out the existing international research and related concepts, analyze the problems existing in the internal control stage of the Financial Sharing Center, and analyze the problems one by one from the five elements of internal control. What is more innovative is that we use the quality function deployment theory in the field of system science, combined with the intuitionistic fuzzy set theory, G1 method and entropy method in fuzzy mathematics to evaluate the five elements affecting the internal control optimization of the Financial Sharing Center of H company, and give the priority of optimization in theory. Finally, according to the implementation conditions of the Financial Sharing Center, this paper puts forward relevant countermeasures and suggestions to optimize the internal control of the financial sharing mode of H company, which can also provide experience for other enterprises that are building the Financial Sharing Center.
Keywords: Financial sharing mode, internal control, Financial Sharing Center, quality function deployment theory, G1 method, entropy method
DOI: 10.3233/JIFS-221540
Journal: Journal of Intelligent & Fuzzy Systems, vol. 44, no. 1, pp. 519-541, 2023
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