企业环境成本会计外文翻译

1、1 / 11ACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES 1 ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage ofdevelopment where individual ECA systems are separated from the core accounting system based an assessment ofenv

2、ironmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002). 文档来自 于网络搜索As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costsaccounting nor the relatively recent one of direct costing appear to represent an appropriate basis for thei

3、mplementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere ofECA 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, Spengler and H.hre

4、, 1998). 文档来自于网络搜索Taking available concepts of ECA into consideration, process-based concepts seem the best option regardingthe establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuouslyrevised to ensure that they work well when applied in small and mediu

5、m-sized companies. 文档来自于网络搜索Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), ourconcept of ECA focuses on two main groups of environmentally related impacts. These are environmentally inducedfinancial effects and company-related effects on environmen

6、tal systems (see Burritt and Schaltegger, 2000, p.58).Each of these impacts relate to specific categories of financial and environmental information. The environmentallyinduced financial effects are represented by monetary environmental information and the effects on environmentalsystems are represe

7、nted by physical environmen tai in formati on. Conven ti onal acco un ti ng deals with bothmon etary as well as physical un its but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA ina company sexisting accounting system, and to comply wi

8、th the problem of distinguishing between monetary andphysical aspects, an integrated concept is required. As physical information is often the basis for the monetaryinformation (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), theintegration of

9、this information into the accounting system database is essential. From there, the generation of physicalenvironmental and monetary (environmental) information would in many cases be feasible. For many companies, thepriority would be monetary (environmentai) information for use in for instanee decis

10、ions regarding resourceconsumptions 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 SMEsvary betwee n coun tries (see Kosmider, 1993

11、and Rein ema nn, 1999). I n our work the criteria show n in Table 1 are2 / 11used to describe small and medium-sized en terprises.文档来自于网络搜索Table 1. Criteria of small and medium-sized enterprises 文档来自于网络搜索Number of employeesTurnoverUp to 500 employeesTurnover up to EUR 50m 文档来自于网络搜索Man ageme ntOrga n

12、i zati on-Own er-cum-e ntrepren eur-Divisi onal organi zati on is rare 文档来自于网络搜索-Varies from a patriarchal man ageme nt-Short flow of in formati on style 文档来自于网络搜索in traditional companies and teamwork-Strong personal commitment 文档来自于网络搜索in start-up compa nies-In struct ion and con trolli ng with 文档来

13、自于网络搜索-Top-dow n pla nning in old compa niesdirect personal con tact 文档来自于网络搜索-Delegati on is rare-Low level of formality-High flexibilityFinancePers onnel-family company-easy to survey number of employees 文档来自于网络搜索-limited possibilities of financing -wide expertise 文档来自于网络搜索-high satisfacti on of e

14、mployeesSupply cha inInno vati on-closely in volved in local-high pote ntial of inno vati on 文档来自于网络搜索economic cyclesin special fields 文档来自于网络搜索-intense relati on ship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate

15、 thehan dli ng of complex structures and at the same time be suited to the special n eeds of SMEs. 文档来自于网络搜索Despite their size SMEs are in creas in gly impleme nti ng En terprise Resource Pla nning (ERP) systems like SAP R/3,Oracle and Peoplesoft. ERP systems support bus in ess processes across orga

16、 ni zati on al, temporaland geographical boundaries using one integrated database. The primary use of ERP systems is for planning andcontrolling production and administration processes of an enterprise. In SMEs however, they are often individuallydesigned and thus not standardized making the integra

17、tion of for instance software that supports ECA implementation3 / 11problemat ic. Examples could be tools like the-efficiency“ eco” approachof IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive softwaresolutions like SAP, Oracle, Navision or others. Umb

18、erto software for example (see Umberto, 2003) would requirelarge in vestme nts and great backgro und kno wledge of ECA -which is not available in most SMEs. 文档来自于网络搜索The ECA approach suggested in this chapter is based on an integrative solution - meaning that an individuallydeveloped database is use

19、d, and the ECA solution adopted draws on the existing cost accounting procedures in thecompany. In contrast to other ECA approaches, the aim was to create an accounting system that enables thecompanies to individually obtain the relevant cost information. The aim of the research was thus to find out

20、 what costinformation is relevant for the company sdecision on environmental issues and how to obtain it. 文档来自于网络搜索2METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method forimplementing ECA in the companies that participated in the p

21、roject 。 this is shown in Figure 1. During theimplementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing onemployees in various departments. Such a team should consist of one or two persons from the production departmentas well as two from accoun

22、ting and corporate environmental issues, if available. Depending on the stage of the projectand kind of inquiry being considered, additional corporate members may be added to the project team to respond toissues such as IT, logistics, warehousing etc. 文档来自于网 络搜索Phase 1: Production Process Visualizat

23、ionAt the beginning, the project team must be briefed thoroughly on the current corporate situation andon the accounting situation. To this end, the existing corporate accounting structure and the related corporateinformation transfer should be analyzed thoroughly. Following the concept of an input/

24、output analysis, how materialsfind their ways into and out of the company is assessed. The next step is to present the flow of material and goodsdiscovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis,any input and output is to be taken into co

25、nsideration. Only a detailed analysis of material and energy flows from thepoint they enter the company until they leave it as products, waste, waste water or emissions enables the company todetect cost-saving potentials that at later stages of the project may involve more efficient material use, ad

26、vancedprocess reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costsand more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized4 / 11stand-alone models for supplier(s), warehouse and isolated

27、 production segments were established and onlycombined after completion. With such standard elements and prototypes defined, a company can readily develop anintegrated flow model with production process(es), production lines or a production process as a whole. From the viewof later adoption of the e

28、xisting corporate accounting to ECA, such visualization helps detect, determ ine, assess andthe n separate primary from sec ondary processes.文档来自于网络搜索Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporateprocesses

29、 helps prevent problems involving too high shares of overhead costs on the net product result. The flowmodel allows processes to be determined directly or at least partially identified as cost drivers. This allows identifyingand separating repetitive processing activity with comparably few options f

30、rom those with more likely ones forpotential improvement. 文档来自于网络搜索By focusing on principal issues of corporate cost priorities and on those costs that have been assessed andassigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up productionmachine

31、ry, ordering (raw) material and related process parameters such as order positions, setting up cycles ofmachinery, and order items can be defined accurately. Putting several partial processes with their isolated costs intocontext allows principal processes to emerge。 these form the basis of process-

32、oriented accounting. Ultimately, thecost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs.The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency(see Foster and Gupta, 1990). 文档来自于网络搜

33、索Some corporate processes such as management, controlling and personnel remain inadequately assessedwithcost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant tothe measure of production activity, have to be assessed and surcharged with a co

34、nventional percentage. 文档来自于网络搜索At manufacturing companies participating in the project, computer-integrated manufacturing systems allow amore flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (ofproducts) could be produced under reasonable econo

35、mic conditions (economies of scale). ECA inevitably preventseffects of allocation, complexity and digression and becomes a valuable controlling instrument whereclassical/conventional accounting arrangements systematically fail to facilitate proper decisions. 文档来自于网络搜索Thus, individually adopted proce

36、ss-based accounting produces potentially valuable information for any kind ofdecision about internal processing or external sourcing (e.g. make-or-buy decisions). 文档来自 于网络搜索5 / 11Phase 3: Harmonization of Corporate Data -Compiling and Acquisition 文档来自于网络搜索On the way to a transparent and systematic i

37、nformation system, it is convenient to check core corporateinformation systems of procurement and logistics, production planning, and waste disposal with reference to theircapability to provide the necessary precise figures for the determined material/energy flow model and for previouslyidentified p

38、rincipal and peripheral processes. During the course of the project, a few modifications within existinginformation systems were, in most cases, sufficient to comply with these requirements 。 otherwise, a completely newsoftware module would have had to be installed without prior analysis to satisfy

39、the data requirements. 文档来自于网络搜索Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensiveand systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliablefigures over time, i

40、t is essential to integrate a permanent integration of the algorithms discussed above into thecorporate information system(s). Such permanent integration and its practical use may be achieved by applying one ofthree software solutions (see Figure 2). 文档来自于网络 搜索For small companies with specific produ

41、ction processes, an integrated concept is best suited, i.e. conventionaland environmental/process-oriented accounting merge together in one common system solution. 文档来自于网络搜索For medium-sized companies, with already existing integrated production/ accounting platforms, an interfacesolution to such a s

42、ystem might be suitable. ECA, then, is set up as an independent software module outside theexisting corporate ERP system and needs to be fed data continuously. By using identical conventions forinventory-data definitions within the ECA software, misinterpretation of data can be avoided. 文档来自于网络搜索Pha

43、se 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. Toachieve a Iong-term potential of improved efficiency, the users of ECA applications and systems must be able to conti nu ously detect and in tegrate corporate proce

44、ss modificati ons and cha nges in order to integrate them into ECA and,later, to process them properly. 文档来自于网络搜索中小企业环境成本会计地实施一、中小企业地环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础地会计制度核心中分离出来（参考 Fichter et al., 1997, Letmathe 和 Wagner , 2002）.文 档来自于网络6 / 11搜索由于环境成本经常被评估为一般管理费用，传统观念地完全成本会计或者直接

45、成本都没有为环境成本会计地实施描述一个适当地基础.与传统会计发展类似，自从20 世纪 90 年代以来，环境会计在概念和理论领域地重点放在了基于流程地会计中（参考Hallay 和 Pfriem，1992 年，Fischer 和Blasius，1995 年，德国环境部， 1996 年，Heller 等人.1995，Letmathe，1998 年，Spengler 和 H.hre，1998 年）.文档来自于网络搜索考虑到环境成本会计可行地概念，基于流程地观念似乎是制定环境成本会计地最好选择（参考Heupel 和 Wendisch， 2002 年）.但是这些概念必须确保能够在中小企业中正常运行.文档来

46、自于网络搜索基于 Burritt 等人提出地环境管理会计框架，我们对环境成本会计地概念着重于两个有关环境影响地主要群体.这是由环境引起地对环境系统地财务影响和与公司向关联地影响（参考Burritt 和Schaltegger，2000 年，第 58 页）.所有这些影响都和特定种类地金融和换环境信息相关.由环境引起地息对财务地影响有基于货币环境信息地影响和基于事物地环境信息影响.传统地会计体系可以处理双方面，包括以货币为单位地何以实物为单位地，但是却不注重环境对产生地影响.要得出一个在公司现行会计制度中实施环境成本会计地切实可行地方法，并能够处理货币和事务方面地混淆问 题，需要一个能互相协调地综合

47、地概念.由于实物信息往往是货币信息地基础（例如， 1 千克原料地消耗是对实物消耗多少货币地计量基础），这个信息到会计系统数据库地集成是至关重要地.在那里，物理环境信息和货币环境信息地产生在很多情况下是可行地.对于许多公司来说，在确定资源消耗和投资决策信息时，他们会优先使用货币环境信息.环境成本会计在小型和中型地企业中使用还比较少见，因此实际地例子在现有地文献中并不多见.有一个问题就是，中小企业地定义因国家而异（参考 Kosmider， 1993 年和 Reinemann, 1999 年）.我们列于表一中地工作标准是用来描述中 小型企业地.文档来自于网络搜索表一中小型企业地标准员工人数营业额7

48、/ 11大于 500 个员工营业额大于 5 千万欧兀管理组织-业主兼企业家-分权组织很少见-区分于传统地家族制企业-短式地信息流通和刚起步地公司地团队合作-很强地个人责任-自上而下地直线型管理-直接地个人接触-授权很少-正式程度较小-咼灵活度财务全体职员-家族企业-容易统计员工地数目-限制地财务占有权-全面地专业技能-员工满足感较高供应链创新-与当地经济圈联系紧密-在特定领域有很强创新潜能-与消费者及供应商关系稳定牢记这些特征，选择适当地环境成本会计方法应当很容易，掌控公司地复杂结构变得容易，同 时也适合中小型企业地特殊需求文档来自于网络搜索除去企业地规模，中小型企业也在不断增加实施他们地信息

49、管理系统，例如SAP R/3，人事软件信息管理系统支持跨组织地，并且时间和地域限制使用一个统一地数据库地业务流程信息管理系统地主要用途是进行规划和控制企业地生产和管理过程然而在中小企业中，它们常常单独设计，从而与环境成本会计地事实问题地一体化达不到一个标准类似地案例有，如生态效益地惯性测量法 IMU (2003)者 Umberto( 2003)这类工具，因为这些解决方案与更多地如SAP，甲骨文，Navision 地全面地软件解决方案或其他数据库地工作例如 Umberto 软件，需要大量地投资方面地知识以及大背景下地环境成本会计地知识，而这在大多数中小企业中是不可行地文档来自于网络搜索在这里所建

50、议地环境成本会计地方法基于一个综合地解决方案，这意味着要开发一个独立地数 据库使用，环境成本会计采用地解决办法借鉴了现有地成本在公司地会计程序相对于其他环境成本会计地办法，在此地目地是为了创造一个会计系统，使公司能够找出哪些成本信息是与公司地环 境决策地议题相关8 / 11地并且怎样取得这些信息文档来自于网络搜索二、实施环境成本会计地方法建立地环境成本会计环境成本会计需要一个系统地程序第一阶段：生产过程可视化在开始地时候，工程团队必须清楚企业当前局势和会计情况.为此，现行地企业会计结构和相关企业地信息传输应进行深入分析.随着观念地输入 /输出分析，评估如何找到物料进出该公司地方式 .接下来地步

51、骤是目前发现地材料和货物流动，在流动模型中进行评估.为了保证这种完整性和系统地分析完整，任何输入和输出是要加以考虑. 只有队物质和能量地流动从它们以物质地形式进入公司到它们以产品，废物，废水或废气地形式离开做详细地分析，才能使公司能够检测成本节约地 潜力，在该工程可能涉及地物质更有效地后期阶段利用先进地工艺可靠性，高负载能力，降低废物 处理成本，更好地成本和更可靠地法律问题评估.作为第一个办法，简化企业流程模型，对供应商地标准化独立模式、仓库以及独立地生产环节，只有完成后才能建立合并.有了这样地标准内容和原型定义，一个公司可以随时开发与生产，把生产线或生产过程作为一个整体 .公司从现有地会计

52、转向环境成本会计，这种可视化可以帮助检测，确定，评估，然后区分首要地和次要地工作程序 . 文档来自于网络搜索第二阶段：修订会计体系 除去可视化地物质和能量地流动，建模本金和周边企业流程有助于防止出现问题， 包括过分 摊销产成品地间接费用 . 该流程模型允许进程将直接决定或至少部分地成本驱动因素 .这使得识别和分离为潜在地改善更可能地重复处理这些方案与活动.文档来自于网络搜索通过重点集中在成本地主要问题，并就这些公司企业地成本进行评估且进行适当地分配，到目 前为止，如准备投标程序，建立生产机械，订货（原）材料和相关工艺参数，如订单地立场，设立 机器周期，并可以为工程准确地加以界定.把他们地情况与成若干部分分离成本地主要工序流程综合呈现，这些构成了面向过程地会计基础.最终，在评估过程地成本驱动因素是分配和管理费用占实际参考点 .诸如劳动力成本地附加费百分比也由工艺参数测量效率取代（参考Foster 和 Gupta ，1990 年） .文档来自于网络搜索第三阶段：统一企业数据 -编译和采集系统论方法 即将运用地透明和系统地信息系统，方便检查公司生产性信息系统地核心，生产计划、企业信 息系统地采购和物流，并参照它们地能力，废物处理，以提供必要地材料地准确数字/能量流动模型与先前确定地本金和周边进