1、implementing environmental costaccounting in small and medium-sizedcompanies1 environmental cost accounting in smessince its inception some 30 years ago, environmental cost accounting (eca) has reached a stage of development where individual eca systems are separated from the core accounting system

2、based an assessment of environmental costs with (see fichter et al., 1997, letmathe and wagner , 2002).as environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriat

3、e basis for the implementation of eca. similar to developments in conventional accounting, the theoretical and conceptual sphere of eca has focused on process-based accounting since the 1990s (see hallay and pfriem, 1992, fischer and blasius, 1995, bmu/uba, 1996, heller et al., 1995, letmathe, 1998,

4、 spengler and h.hre, 1998).taking available concepts of eca into consideration, process-based concepts seem the best option regarding the establishment of eca (see heupel and wendisch , 2002). these concepts, however, have to be continuously revised to ensure that they work well when applied in smal

5、l and medium-sized companies.based on the framework for environmental management accounting presented in buititt et al. (2002), our concept of eca focuses on two main groups of environmentally related impacts. these are environmentally induced financial effects and company-related effects on environ

6、mental systems (see burritt and schaltegger, 2000, p.58). each of these impacts relate to specific categories of financial and environmental information. the environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are r

7、epresented by physical environmental information. conventional accounting deals with both 一 monetary as well as physical units 一 but does not focus on environmental impact as such to arrive at a practical solution to the implementation of eca in a company's existing accounting system, and to com

8、ply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. as physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integr

9、ation of this information into the accounting system database is essential. from there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. for many companies, the priority would be monetary (environmental) information for use in for ins

10、tance decisions regarding resource consumptions and investments. the use of eca in small and medium-sized enterprises (sme) is still relatively rare, so practical examples available in the literature are few and far between. one problem is that the definitions of smes vary between countries (see kos

11、mider, 1993 and reinemann, 1999). in our work the criteria shown in table 1 are used to describe small and medium-sized enterprises.table 1. criteria of small and medium-sized enterprisesnumber of employeesup to 500 employeesturnoverturnover up to eur 50mmanagement-owner-cum-entrepreneur-varies from

12、 a patriarchal managementin traditional companies and teamworkin start-up companies-top-down planning in old companiesorganization-divisional organization is rare -short flow of information style -strong personal commitment -instruction and controlling with direct personal contact-delegation is rare

13、-low level of formality-high flexibilityfinance-family company-limited possibilities of financingpersonnel-easy to survey number of employees-wide expertise-high satisfaction of employeessupply chain-closely involved in localeconomic cycles-intense relationship with customersand suppliersinnovation-

14、high potential of innovationin special fieldskeeping these characteristics in mind, the chosen eca approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of smes.despite their size smes are increasingly implementing

15、enterprise resource planning (erp) systems like sap r/3, oracle and peoplesoft. erp systems support business processes across organizational, temporal and geographical boundaries using one integrated database. the primary use of erp systems is for planning and controlling production and administrati

16、on processes of an enterprise. in smes however, they are often individually designed and thus not standardized making the integration of for instance software that supports eca implementation problematic. examples could be tools like the “eco-efficiency" approach of imu (2003) or umberto (2003)

17、 because these solutions work with the database of more comprehensive software solutions like sap, oracle, navision or others. umberto software for example (see umberto, 2003) would require large investments and great background knowledge of eca 一 which is not available in most smes.the eca approach

18、 suggested in this chapter is based on an integrative solution 一 meaning that an individually developed database is used, and the eca solution adopted draws on the existing cost accounting procedures in the company. in contrast to other eca approaches, the aim was to create an accounting system that

19、 enables the companies to individually obtain the relevant cost information. the aim of the research was thus to find out what cost information is relevant for the company decision on environmental issues and how to obtain it.2. method for implementing ecasetting up an eca system requires a systemat

20、ic procedure. the project thus developed a method for implementing eca in the companies that participated in the project; this is shown in figure 1. during the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various dep

21、artments. such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the proj

22、ect team to respond to issues such as it, logistics, warehousing etc.phase 1: production process visualizationat the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. to this end, the existing corporate accounting structure and

23、 the related corporate information transfer should be analyzed thoroughly. following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. the next step is to present the flow of material and goods discovered and assessed in a flow model. to

24、ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the compan

25、y to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. as a first appr

26、oach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. with such standard elements and prototypes defined, a company can readily develop an integrated flow model with pro

27、duction process(es), production lines or a production process as a whole. from the view of later adoption of the existing corporate accounting to eca, such visualization helps detect, determine, assess and then separate primary from secondary processes.phase 2: modification of accountingin addition

28、to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. the flow model allows processes to be determined directly or at least partially identified as cost dr

29、ivers. this allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.by focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes lea

30、st appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. putting several partial processes with the

31、ir isolated costs intocontext allows principal processes to emerge; these form the basis of process-oriented accounting. ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. the percentage surcharges on costs such as labo

32、r costs are replaced by process parameters measuring efficiency (see foster and gupta, 1990).some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. therefore, costs of the processes mentioned,

33、 irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.at manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas b

34、efore only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). eca inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements syst

35、ematically fail to facilitate proper decisions.thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).phase 3: harmonization of corporate data 一 compiling and a

36、cquisitionon the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined m

37、aterial/energy flow model and for previously identified principal and peripheral processes. during the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would h

38、ave had to be installed without prior analysis to satisfy the data requirements.phase 4: database conceptswithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flowsand so-called overhea

39、d costs. to deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). such permanent integration and its practical use may be achieved by applying one of three software solutions (see figure 2)

40、.for small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.for medium-sized companies, with already existing integrated production/ accounting platforms, a

41、n interface solution to such a system might be suitable. eca, then, is set up as an independent software module outside the existing corporate erp system and needs to be fed data continuously. by using identical conventions for inventory-data definitions within the eca software, misinterpretation of

42、 data can be avoided.phase 5: training and coachingfor the permanent use of eca, continuous training of employees on all matters discussed remains essential. to achieve a long-term potential of improved efficiency, the users of eca applications and systems must be able to continuously detect and int

43、egrate corporate process modifications and changes in order to integrate them into eca and, later, to process them properly.中小企業環境成本會計的實施、中小企業的環境成本會計自從成立三十年以來，環境成木會計已經發展到一定階段，環境會計成木體系己經 從以環境成木評估為基礎的會計制度核心中分離出來（參考fichter et al., 1997, letmathe 和 wagner , 2002）。由于環境成木經常被評估為一般管理費用，傳統觀念的完全成木會計或者肓接成木 都沒有

44、為環境成木會計的實施描述一個適當的基礎。與傳統會計發展類似，自從20世 紀90年代以來，環境會計在概念和理論領域的重點放在了基于流程的會計中（參考 hallay 和 pfriem, 1992 年，fischer 和 blasius, 1995 年，德國環境部，1996 年，heller 等人。1995 , letmathe, 1998 年，spengler 和 h.hre, 1998 年）?？紤]到環境成木會計可行的概念，基于流程的觀念似乎是制定環境成木會計的最好 選擇（參考heupel和wendisch, 2002年）。但是這些概念必須確保能夠在中小企業中 正常運行。基于burritt等人提出

45、的環境管理會計框架，我們對環境成木會計的概念著重于兩個 有關環境影響的主要群體。這是由環境引起的對環境系統的財務影響和與公司向關聯的 影響（參考burritt和schaltegger, 2000年,第58頁）。所有這些影響都和特定種類的 金融和換環境信息相關。由環境引起的息對財務的影響有基于貨幣環境信息的影響和基 于事物的環境信息影響。傳統的會計體系可以處理雙方面，包括以貨幣為單位的何以實 物為單位的，但是卻不注重環境對產生的影響。要得出一個在公司現行會計制度中實施 環境成木會計的切實可行的方法，并能夠處理貨幣和事務方面的混淆問題，需要一個能 互相協調的綜合的概念。由于實物信息往往是貨幣信息的

46、基礎（例如，1千克原料的消 耗是對實物消耗多少貨幣的計量基礎），這個信息到會計系統數據庫的集成是至關重要 的。在那里，物理環境信息和貨幣環境信息的產牛在很多情況下是可行的。對于許多公 司來說，在確定資源消耗和投資決策信息時，他們會優先使用貨幣環境信息。環境成木 會計在小型和中型的企業中使用還比較少見，因此實際的例子在現有的文獻中并不多 見。有一個問題就是，中小企業的定義因國家而異（參考kosmider, 1993年和reinemann, 1999年）。我們列于表一中的工作標準是用來描述中小型企業的。員工人數大于500個員工營業額營業額大于5千萬歐元管理組織-業主兼企業家分權組織很少見-區分于傳

47、統的家族制企業短式的信息流通和剛起步的公司的團隊合作很強的個人責任自上而下的直線型管理直接的個人接觸-授權很少正式程度較小高靈活度財務全體職員-家族企業-容易統計員工的數目-限制的財務占有權-全面的專業技能-員工滿足感較高供應鏈創新-與當地經濟圈聯系緊密在特定領域有很強創新潛能-與消費者及供應商關系穩定牢記這些特征，選擇適當的環境成本會計方法應當很容易，掌控公司的復雜結構變 得容易，同時也適合屮小型企業的特殊需求。除去企業的規模，屮小型企業也在不斷增加實施他們的信息管理系統，例如sap r/3,人事軟件。信息管理系統支持跨組織的，并口吋間和地域限制使用一個統一的數 據庫的業務流程。信息管理系統

48、的主要用途是進行規劃和控制企業的生產和管理過程。 然而在屮小企業屮，它們常常單獨設計，從而與環境成本會計的事實問題的一體化達不 到一個標準。類似的案例有，如生態效益的慣性測量法imu (2003)者umberto (2003) 這類工具，因為這些解決方案與更多的如sap,甲骨文，navision的全面的軟件解決方 案或其他數據庫的工作。例如umberto軟件，需要大量的投資方面的知識以及大背景下 的環境成本會計的知識，而這在大多數中小企業中是不可行的。在這里所建議的環境成本會計的方法基于一個綜合的解決方案，這意味著要開發一個獨立的數據庫使用，環境成本會計采用的解決辦法借鑒了現有的成本在公司的會

49、計程 序。相對于其他環境成本會計的辦法，在此的目的是為了創造一個會計系統，使公司能 夠找出哪些成本信息是與公司的環境決策的議題相關的并且怎樣取得這些信息。二、實施環境成本會計的方法建立的環境成本會計環境成本會計需要一個系統的程序。第一階段：生產過程可視化在開始的時候，項目團隊必須清楚企業當前局勢和會計情況。為此，現行的企業會 計結構和相關企業的信息傳輸應進行深入分析。隨著觀念的輸入/輸出分析，評估如何找 到物料進出該公司的方式。接下來的步驟是目前發現的材料和貨物流動，在流動模型中 進行評估。為了保證這種完整性和系統的分析完整，任何輸入和輸出是耍加以考慮。只 有隊物質和能量的流動從它們以物質的形

50、式進入公司到它們以產品，廢物，廢水或廢氣 的形式離開做詳細的分析，才能使公司能夠檢測成本節約的潛力，在該項目可能涉及的 物質更有效的后期階段利用先進的工藝可靠性，高負載能力，降低廢物處理成本，更好 的成本和更可靠的法律問題評估。作為第一個辦法，簡化企業流程模型，對供應商的標 準化獨立模式、倉庫以及獨立的生產環節，只有完成后才能建立合并。有了這樣的標準 內容和原型定義，一個公司可以隨時開發與生產，把生產線或生產過程作為一個整體。 公司從現有的會計轉向環境成本會計，這種可視化可以幫助檢測，確定，評估，然后區 分首要的和次要的工作程序。第二階段：修訂會計體系除去可視化的物質和能量的流動，建模本金和周

51、邊企業流程有助于防止出現問題， 包括過分攤銷產成品的間接費用。該流程模型允許進程將直接決定或至少部分的成本驅 動因素。這使得識別和分離為潛在的改善更可能的重復處理這些方案與活動。通過重點集中在成本的主要問題，并就這些公司企業的成本進行評估且進行適當的 分配，到目前為止，如準備投標程序，建立生產機械，訂貨（原）材料和相關工藝參數, 如訂單的立場，設立機器周期，并可以為項目準確地加以界定。把他們的情況與成若干 部分分離成本的主要工序流程綜合呈現，這些構成了面向過程的會計基礎。最終，在評 估過程的成本驅動因素是分配和管理費用占實際參考點。諸如勞動力成本的附加費百分 比也由工藝參數測量效率取代（參考f

52、oster和gupta, 1990年）。第三階段：統一企業數據編譯和采集系統論方法即將運用的透明和系統的信息系統，方便檢查公司生產性信息系統的核心，生產計 劃、企業信息系統的采購和物流，并參照它們的能力，廢物處理，以提供必要的材料的準確數字/能量流動模型與先前確定的本金和周邊進程。在項目的過程中，現有的制度是一些修改資料的個案，在大多數情況，足以符合這些耍求，否則，一個完全新的軟件模 塊將不得不將安裝，以滿足數據的要求。第四階段：數據庫概念在透明的會計制度的概念范圍中，基于過程的會計能夠提供全面、系統的重要資料, 包括公司/能量流動和所謂的間接費用。為了提供可靠的數字，隨著時間的推移，它必須

53、納入到企業的信息系統。對于綜合概念的小公司與特定的生產過程，有一個方案是最適合的，即傳統的和環 境/過程為導向的會計合并在一起普通的系統解決方案。對于中型企業，與現有的綜合生產/會計平臺，一個對口的解決方案這樣的系統可能 是合適的。環境成本會計作為獨立的軟件系統，必須獨立于管理信息系統之外并且需要 持續的數據支持。明顯的數據是一致的，評估一個企業的庫存數據，所有存儲在數據庫 和應用程序透明地處理功能和數值范圍內。結合所有這些數據，控制與環境有關的數字 可能成功地付諸實踐。第五階段：訓練和教練對于長久的實施環境成本會計，對員工的持續的培訓是必不可少的。為了長期的提 高效率，環境成本會計系統的使用人員必須能夠不斷發現和整合企業流程的修改和變 化，以便他們融入到環境成本會計，直至最終能夠與之契合。五分鐘搞定5000字畢業論文外文翻譯，你想要的工具都在這里!在科研過程中閱讀翻譯外文文獻是一個非常重要的環節，許多領 域高水平的文獻都是外文文獻，借鑒一些外文文獻翻譯的經驗是非常 必要的。由于特殊原因我翻譯外文文獻的機會比較多，慢慢地就發現 了外文文獻翻譯過程中的三大利器:google-翻譯第頁道、金山詞霸（完 整版本）和cnki“翻譯助手”。具體操作過程如下:1 先打開金山詞霸自動取詞功能，然后閱讀文獻;2遇到無法理解的長句時，可