会计英文文献及翻译

IMPLEMENTINGENVIRONMENTALCOST

ACCOUNTINGINSMALLANDMEDIUM-SIZED

COMPANIES1.ENVIRONMENTALCOSTACCOUNTINGINSMESSinceitsinceptionsome30yearsago,EnvironmentalCostAccounting(ECA)hasreachedastageofdevelopmentwhereindividualECAsystemsareseparatedfromthecoreaccountingsystembasedanassessmentofenvironmentalcostswith(seeFichteretal.,1997,LetmatheandWagner,2002).Asenvironmentalcostsarecommonlyassessedasoverheadcosts,neithertheolderconceptsoffullcostsaccountingnortherelativelyrecentoneofdirectcostingappeartorepresentanappropriatebasisfortheimplementationofECA.Similartodevelopmentsinconventionalaccounting,thetheoreticalandconceptualsphereofECAhasfocusedonprocess-basedaccountingsincethe1990s(seeHallayandPfriem,1992,FischerandBlasius,1995,BMU/UBA,1996,Helleretal.,1995,Letmathe,1998,SpenglerandH.hre,1998).TakingavailableconceptsofECAintoconsideration,process-basedconceptsseemthebestoptionregardingtheestablishmentofECA(seeHeupelandWendisch,2002).Theseconcepts,however,havetobecontinuouslyrevisedtoensurethattheyworkwellwhenappliedinsmallandmedium-sizedcompanies.BasedontheframeworkforEnvironmentalManagementAccountingpresentedinBurrittetal.(2002),ourconceptofECAfocusesontwomaingroupsofenvironmentallyrelatedimpacts.Theseareenvironmentallyinducedfinancialeffectsandcompany-relatedeffectsonenvironmentalsystems(seeBurrittandSchaltegger,2000,p.58).Eachoftheseimpactsrelatetospecificcategoriesoffinancialandenvironmentalinformation.Theenvironmentallyinducedfinancialeffectsarerepresentedbymonetaryenvironmentalinformationandtheeffectsonenvironmentalsystemsarerepresentedbyphysicalenvironmentalinformation.Conventionalaccountingdealswithboth-monetaryaswellasphysicalunits-butdoesnotfocusonenvironmentalimpactassuch.ToarriveatapracticalsolutiontotheimplementationofECAinacompany’sexistingaccountingsystem,andtocomplywiththeproblemofdistinguishingbetweenmonetaryandphysicalaspects,anintegratedconceptisrequired.Asphysicalinformationisoftenthebasisforthemonetaryinformation(e.g.kilogramsofarawmaterialarethebasisforthemonetaryvaluationofrawmaterialconsumption),theintegrationofthisinformationintotheaccountingsystemdatabaseisessential.Fromthere,thegenerationofphysicalenvironmentalandmonetary(environmental)informationwouldinmanycasesbefeasible.Formanycompanies,theprioritywouldbemonetary(environmental)informationforuseinforinstancedecisionsregardingresourceconsumptionsandinvestments.TheuseofECAinsmallandmedium-sizedenterprises(SME)isstillrelativelyrare,sopracticalexamplesavailableintheliteraturearefewandfarbetween.OneproblemisthatthedefinitionsofSMEsvarybetweencountries(seeKosmider,1993andReinemann,1999).InourworkthecriteriashowninTable1areusedtodescribesmallandmedium-sizedenterprises.Table1.Criteriaofsmallandmedium-sizedenterprisesNumberofemployees TurnoverUpto500employees TurnoveruptoEUR50mManagement OrganizationOwner-cum-entrepreneur -Divisionalorganizationisrare-Variesfromapatriarchalmanagement-Shortflowofinformationstyleintraditionalcompaniesandteamwork-Strongpersonalcommitmentinstart-upcompanies -InstructionandcontrollingwithTop-downplanninginoldcompaniesdirectpersonalcontactDelegationisrareLowlevelofformality-HighflexibilityFinance Personnelfamilycompany -easytosurveynumberofemployeeslimitedpossibilitiesoffinancing-wideexpertise-highsatisfactionofemployeesSupplychain Innovation-closelyinvolvedinlocal -highpotentialofinnovationeconomiccycles inspecialfieldsintenserelationshipwithcustomersandsuppliersKeepingthesecharacteristicsinmind,thechosenECAapproachshouldbeeasytoapply,shouldfacilitatethehandlingofcomplexstructuresandatthesametimebesuitedtothespecialneedsofSMEs.DespitetheirsizeSMEsareincreasinglyimplementingEnterpriseResourcePlanning(ERP)systemslikeSAPR/3,OracleandPeoplesoft.ERPsystemssupportbusinessprocessesacrossorganizational,temporalandgeographicalboundariesusingoneintegrateddatabase.TheprimaryuseofERPsystemsisforplanningandcontrollingproductionandadministrationprocessesofanenterprise.InSMEshowever,theyareoftenindividuallydesignedandthusnotstandardizedmakingtheintegrationofforinstancesoftwarethatsupportsECAimplementationproblematic.Examplescouldbetoolslikethe“eco-efficiency”approachofIMU(2003)orUmberto(2003)becausethesesolutionsworkwiththedatabaseofmorecomprehensivesoftwaresolutionslikeSAP,Oracle,Navisionorothers.Umbertosoftwareforexample(seeUmberto,2003)wouldrequirelargeinvestmentsandgreatbackgroundknowledgeofECA-whichisnotavailableinmostSMEs.TheECAapproachsuggestedinthischapterisbasedonanintegrativesolution-meaningthatanindividuallydevelopeddatabaseisused,andtheECAsolutionadopteddrawsontheexistingcostaccountingproceduresinthecompany.IncontrasttootherECAapproaches,theaimwastocreateanaccountingsystemthatenablesthecompaniestoindividuallyobtaintherelevantcostinformation.Theaimoftheresearchwasthustofindoutwhatcostinformationisrelevantforthecompany’sdecisiononenvironmentalissuesandhowtoobtainit.2.METHODFORIMPLEMENTINGECASettingupanECAsystemrequiresasystematicprocedure.TheprojectthusdevelopedamethodforimplementingECAinthecompaniesthatparticipatedintheproject;thisisshowninFigure1.Duringtheimplementationoftheprojectitprovedconvenienttoformacoreteamassignedwithcorrespondingtasksdrawingonemployeesinvariousdepartments.Suchateamshouldconsistofoneortwopersonsfromtheproductiondepartmentaswellastwofromaccountingandcorporateenvironmentalissues,ifavailable.Dependingonthestageoftheprojectandkindofinquirybeingconsidered,additionalcorporatemembersmaybeaddedtotheprojectteamtorespondtoissuessuchasIT,logistics,warehousingetc.Phase1:ProductionProcessVisualizationAtthebeginning,theprojectteammustbebriefedthoroughlyonthecurrentcorporatesituationandontheaccountingsituation.Tothisend,theexistingcorporateaccountingstructureandtherelatedcorporateinformationtransfershouldbeanalyzedthoroughly.Followingtheconceptofaninput/outputanalysis,howmaterialsfindtheirwaysintoandoutofthecompanyisassessed.Thenextstepistopresenttheflowofmaterialandgoodsdiscoveredandassessedinaflowmodel.Toensurethecompletenessandintegrityofsuchasystematicanalysis,anyinputandoutputistobetakenintoconsideration.Onlyadetailedanalysisofmaterialandenergyflowsfromthepointtheyenterthecompanyuntiltheyleaveitasproducts,waste,wastewateroremissionsenablesthecompanytodetectcost-savingpotentialsthatatlaterstagesoftheprojectmayinvolvemoreefficientmaterialuse,advancedprocessreliabilityandoverview,improvedcapacityloads,reducedwastedisposalcosts,bettertransparencyofcostsandmorereliableassessmentoflegalissues.Asafirstapproach,simplifiedcorporateflowmodels,standardizedstand-alonemodelsforsupplier(s),warehouseandisolatedproductionsegmentswereestablishedandonlycombinedaftercompletion.Withsuchstandardelementsandprototypesdefined,acompanycanreadilydevelopanintegratedflowmodelwithproductionprocess(es),productionlinesoraproductionprocessasawhole.FromtheviewoflateradoptionoftheexistingcorporateaccountingtoECA,suchvisualizationhelpsdetect,determine,assessandthenseparateprimaryfromsecondaryprocesses.Phase2:ModificationofAccountingInadditiontothevisualizationofmaterialandenergyflows,modelingprincipalandperipheralcorporateprocesseshelpspreventproblemsinvolvingtoohighsharesofoverheadcostsonthenetproductresult.Theflowmodelallowsprocessestobedetermineddirectlyoratleastpartiallyidentifiedascostdrivers.Thisallowsidentifyingandseparatingrepetitiveprocessingactivitywithcomparablyfewoptionsfromthosewithmorelikelyonesforpotentialimprovement.Byfocusingonprincipalissuesofcorporatecostprioritiesandonthosecoststhathavebeenassessedandassignedtotheircausesleastappropriatelysofar,corporateproceduressuchaspreparingbids,settingupproductionmachinery,ordering(raw)materialandrelatedprocessparameterssuchasorderpositions,settingupcyclesofmachinery,andorderitemscanbedefinedaccurately.Puttingseveralpartialprocesseswiththeirisolatedcostsintocontextallowsprincipalprocessestoemerge;theseformthebasisofprocess-orientedaccounting.Ultimately,thecostdriversoftheprocessesassessedaretheactualreferencepointsforassigningandaccountingoverheadcosts.Thepercentagesurchargesoncostssuchaslaborcostsarereplacedbyprocessparametersmeasuringefficiency(seeFosterandGupta,1990).Somecorporateprocessessuchasmanagement,controllingandpersonnelremaininadequatelyassessedwithcostdriversassignedtoproduct-relatedcostaccounting.Therefore,costsoftheprocessesmentioned,irrelevanttothemeasureofproductionactivity,havetobeassessedandsurchargedwithaconventionalpercentage.Atmanufacturingcompaniesparticipatingintheproject,computer-integratedmanufacturingsystemsallowamoreflexibleandscope-orientedproduction(eco-moniesofscope),whereasbeforeonlyhomogenousquantities(ofproducts)couldbeproducedunderreasonableeconomicconditions(economiesofscale).ECAinevitablypreventseffectsofallocation,complexityanddigressionandbecomesavaluablecontrollinginstrumentwhereclassical/conventionalaccountingarrangementssystematicallyfailtofacilitateproperdecisions.Thus,individuallyadoptedprocess-basedaccountingproducespotentiallyvaluableinformationforanykindofdecisionaboutinternalprocessingorexternalsourcing(e.g.make-or-buydecisions).Phase3:HarmonizationofCorporateData-CompilingandAcquisitionOnthewaytoatransparentandsystematicinformationsystem,itisconvenienttocheckcorecorporateinformationsystemsofprocurementandlogistics,productionplanning,andwastedisposalwithreferencetotheircapabilitytoprovidethenecessaryprecisefiguresforthedeterminedmaterial/energyflowmodelandforpreviouslyidentifiedprincipalandperipheralprocesses.Duringthecourseoftheproject,afewmodificationswithinexistinginformationsystemswere,inmostcases,sufficienttocomplywiththeserequirements;otherwise,acompletelynewsoftwaremodulewouldhavehadtobeinstalledwithoutprioranalysistosatisfythedatarequirements.Phase4:DatabaseconceptsWithintheconceptofatransparentaccountingsystem,process-basedaccountingcanprovidecomprehensiveandsystematicinformationbothoncorporatematerial/energyflowsandso-calledoverheadcosts.Todeliverreliablefiguresovertime,itisessentialtointegrateapermanentintegrationofthealgorithmsdiscussedaboveintothecorporateinformationsystem(s).Suchpermanentintegrationanditspracticalusemaybeachievedbyapplyingoneofthreesoftwaresolutions(seeFigure2).Forsmallcompanieswithspecificproductionprocesses,anintegratedconceptisbestsuited,i.e.conventionalandenvironmental/process-orientedaccountingmergetogetherinonecommonsystemsolution.Formedium-sizedcompanies,withalreadyexistingintegratedproduction/accountingplatforms,aninterfacesolutiontosuchasystemmightbesuitable.ECA,then,issetupasanindependentsoftwaremoduleoutsidetheexistingcorporateERPsystemandneedstobefeddatacontinuously.Byusingidenticalconventionsforinventory-datadefinitionswithintheECAsoftware,misinterpretationofdatacanbeavoided.Phase5:TrainingandCoachingForthepermanentuseofECA,continuoustrainingofemployeesonallmattersdiscussedremainsessential.Toachievealong-termpotentialofimprovedefficiency,theusersofECAapplicationsandsystemsmustbeabletocontinuouslydetectandintegratecorporateprocessmodificationsandchangesinordertointegratethemintoECAand,later,toprocessthemproperly.中小企业环境成本会计的实施一、中小企业的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的会计制度核心中分离出来。由于环境成本经常被评估为一般管理费用，传统观念的完全成本会计或者直接成本都没有为环境成本会计的实施描述一个适当的基础。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的重点放在了基于流程的会计中。

考虑到环境成本会计可行的概念，基于流程的观念似乎是制定环境成本会计的最好选择。但是这些概念必须确保能够在中小企业中正常运行。基于Burritt等人提出的环境管理会计框架，我们对环境成本会计的概念着重于两个有关环境影响的主要群体。这是由环境引起的对环境系统的财务影响和与公司向关联的影响。所有这些影响都和特定种类的金融和换环境信息相关。由环境引起的息对财务的影响有基于货币环境信息的影响和基于事物的环境信息影响。传统的会计体系可以处理双方面，包括以货币为单位的何以实物为单位的，但是却不注重环境对产生的影响。要得出一个在公司现行会计制度中实施环境成本会计的切实可行的方法，并能够处理货币和事务方面的混淆问题，需要一个能互相协调的综合的概念。由于实物信息往往是货币信息的基础（例如，1千克原料的消耗是对实物消耗多少货币的计量基础），这个信息到会计系统数据库的集成是至关重要的。在那里，物理环境信息和货币环境信息的产生在很多情况下是可行的。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的企业中使用还比较少见，因此实际的例子在现有的文献中并不多见。有一个问题就是，中小企业的定义因国家而异。我们列于表一中的工作标准是用来描述中小型企业的。表一中小型企业的标准营业额营业额大于营业额营业额大于5千万欧元组织—分权组织很少见—短式的信息流通—很强的个人责任—直接的个人接触大于500个员工管理—业主兼企业家—区分于传统的家族制企业和刚起步的公司的团队合作—自上而下的直线型管理—授权很少—正式程度较小—高灵活度财务—家族企业财务—家族企业—限制的财务占有权供应链—与当地经济圈联系紧密—容易统计员工的数目-全面的专业技能―员工满足感较高创新—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，选择适当的环境成本会计方法应当很容易，掌控公司的复杂结构变得容易，同时也适合中小型企业的特殊需求。除去企业的规模，中小型企业也在不断增加实施他们的信息管理系统，例如SAPR/3,人事软件。信息管理系统支持跨组织的，并且时间和地域限制使用一个统一的数据库的业务流程。信息管理系统的主要用途是进行规划和控制企业的生产和管理过程。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的事实问题的一体化达不到一个标准。类似的案例有，如生态效益的惯性测量法IMU(2003)者Umberto(2003)这类工具，因为这些解决方案与更多的如SAP，甲骨文，Navision的全面的软件解决方案或其他数据库的工作。例如Umberto软件，需要大量的投资方面的知识以及大背景下的环境成本会计的知识，而这在大多数中小企业中是不可行的。在这里所建议的环境成本会计的方法基于一个综合的解决方案，这意味着要开发一个