企业环境成本会计外文翻译(10页DOC).docx
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1、最新资料推荐IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES1ENVIRONMENTAL 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 s
2、ystem 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 app
3、ropriate 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
4、, 1998, 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
5、 in small and medium-sized companies. Based on the framework for Environmental Management Accounting presented in Burritt 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 o
6、n environmental 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 syst
7、ems are represented by physical environmental information. Conventional accounting deals with both monetary as well as physical units but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a companys existing accounting system, and to co
8、mply 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 integ
9、ration 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 in
10、stance 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 Ko
11、smider, 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 employees Turnover Up to 500 employees Turnover up to EUR 50m Management Organization - Owner-cum-entr
12、epreneur -Divisional organization is rare - Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitment in start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact - De
13、legation is rare - Low level of formality - High flexibility Finance Personnel - family company -easy to survey number of employees - limited possibilities of financing -wide expertise -high satisfaction of employees Supply chain Innovation -closely involved in local -high potential of innovation ec
14、onomic cycles in special fields- intense relationship with customers and suppliersKeeping 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 si
15、ze SMEs are increasingly implementing 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 c
16、ontrolling production and administration 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” approac
17、h of IMU (2003) or Umberto (2003) 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 which is not availabl
18、e in most SMEs. The ECA approach suggested in this chapter is based on an integrative solution 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 cr
19、eate an accounting system that 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 companys decision on environmental issues and how to obtain it. 2METHOD FOR IMPLEMENTING ECA Setting up an
20、 ECA system requires a systematic 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 draw
21、ing on employees in various departments. 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 m
22、embers may be added to the project team to respond to issues such as IT, logistics, warehousing etc. Phase 1: Production Process Visualization At the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing c
23、orporate accounting structure and 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
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