會(huì)計(jì)英文文獻(xiàn)及翻譯

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-sizedenterprisesNumberofemployeesTurnoverUpto500employeesTurnoveruptoEUR50mManagementOrganizationOwner-cum-entrepreneur-Divisionalorganizationisrare-Variesfromapatriarchalmanagement-Shortflowofinformationstyleintraditionalcompaniesandteamwork-Strongpersonalcommitmentinstart-upcompanies-InstructionandcontrollingwithTop-downplanninginoldcompaniesdirectpersonalcontactDelegationisrareLowlevelofformality-HighflexibilityFinancePersonnelfamilycompany-easytosurveynumberofemployeeslimitedpossibilitiesoffinancing-wideexpertise-highsatisfactionofemployeesSupplychainInnovation-closelyinvolvedinlocal-highpotentialofinnovationeconomiccyclesinspecialfieldsintenserelationshipwithcustomersandsuppliersKeepingthesecharacteristicsinmind,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.中小企業(yè)環(huán)境成本會(huì)計(jì)的實(shí)施一、中小企業(yè)的環(huán)境成本會(huì)計(jì)自從成立三十年以來(lái)，環(huán)境成本會(huì)計(jì)已經(jīng)發(fā)展到一定階段，環(huán)境會(huì)計(jì)成本體系已經(jīng)從以環(huán)境成本評(píng)估為基礎(chǔ)的會(huì)計(jì)制度核心中分離出來(lái)。由于環(huán)境成本經(jīng)常被評(píng)估為一般管理費(fèi)用，傳統(tǒng)觀念的完全成本會(huì)計(jì)或者直接成本都沒(méi)有為環(huán)境成本會(huì)計(jì)的實(shí)施描述一個(gè)適當(dāng)?shù)幕A(chǔ)。與傳統(tǒng)會(huì)計(jì)發(fā)展類似，自從20世紀(jì)90年代以來(lái)，環(huán)境會(huì)計(jì)在概念和理論領(lǐng)域的重點(diǎn)放在了基于流程的會(huì)計(jì)中。

考慮到環(huán)境成本會(huì)計(jì)可行的概念，基于流程的觀念似乎是制定環(huán)境成本會(huì)計(jì)的最好選擇。但是這些概念必須確保能夠在中小企業(yè)中正常運(yùn)行?；贐urritt等人提出的環(huán)境管理會(huì)計(jì)框架，我們對(duì)環(huán)境成本會(huì)計(jì)的概念著重于兩個(gè)有關(guān)環(huán)境影響的主要群體。這是由環(huán)境引起的對(duì)環(huán)境系統(tǒng)的財(cái)務(wù)影響和與公司向關(guān)聯(lián)的影響。所有這些影響都和特定種類的金融和換環(huán)境信息相關(guān)。由環(huán)境引起的息對(duì)財(cái)務(wù)的影響有基于貨幣環(huán)境信息的影響和基于事物的環(huán)境信息影響。傳統(tǒng)的會(huì)計(jì)體系可以處理雙方面，包括以貨幣為單位的何以實(shí)物為單位的，但是卻不注重環(huán)境對(duì)產(chǎn)生的影響。要得出一個(gè)在公司現(xiàn)行會(huì)計(jì)制度中實(shí)施環(huán)境成本會(huì)計(jì)的切實(shí)可行的方法，并能夠處理貨幣和事務(wù)方面的混淆問(wèn)題，需要一個(gè)能互相協(xié)調(diào)的綜合的概念。由于實(shí)物信息往往是貨幣信息的基礎(chǔ)（例如，1千克原料的消耗是對(duì)實(shí)物消耗多少貨幣的計(jì)量基礎(chǔ)），這個(gè)信息到會(huì)計(jì)系統(tǒng)數(shù)據(jù)庫(kù)的集成是至關(guān)重要的。在那里，物理環(huán)境信息和貨幣環(huán)境信息的產(chǎn)生在很多情況下是可行的。對(duì)于許多公司來(lái)說(shuō)，在確定資源消耗和投資決策信息時(shí)，他們會(huì)優(yōu)先使用貨幣環(huán)境信息。環(huán)境成本會(huì)計(jì)在小型和中型的企業(yè)中使用還比較少見(jiàn)，因此實(shí)際的例子在現(xiàn)有的文獻(xiàn)中并不多見(jiàn)。有一個(gè)問(wèn)題就是，中小企業(yè)的定義因國(guó)家而異。我們列于表一中的工作標(biāo)準(zhǔn)是用來(lái)描述中小型企業(yè)的。表一中小型企業(yè)的標(biāo)準(zhǔn)營(yíng)業(yè)額營(yíng)業(yè)額大于5千萬(wàn)歐元組織—分權(quán)組織很少見(jiàn)—短式的信息流通—很強(qiáng)的個(gè)人責(zé)任—直接的個(gè)人接觸員工人數(shù)大于500個(gè)員工管理—業(yè)主兼企業(yè)家營(yíng)業(yè)額營(yíng)業(yè)額大于5千萬(wàn)歐元組織—分權(quán)組織很少見(jiàn)—短式的信息流通—很強(qiáng)的個(gè)人責(zé)任—直接的個(gè)人接觸財(cái)務(wù)—家族企業(yè)—限制的財(cái)務(wù)占有權(quán)供應(yīng)鏈—與當(dāng)?shù)亟?jīng)濟(jì)圈聯(lián)系緊密—容易統(tǒng)計(jì)員工的數(shù)目-全面的專業(yè)技能―員工滿足感較高創(chuàng)新—在特定領(lǐng)域有很強(qiáng)創(chuàng)新潛能—與消費(fèi)者及供應(yīng)商關(guān)系穩(wěn)定牢記這些特征，選擇適當(dāng)?shù)沫h(huán)境成本會(huì)計(jì)方法應(yīng)當(dāng)很容易，掌控公司的復(fù)雜結(jié)構(gòu)變得容易，同時(shí)也適合中小型企業(yè)的特殊需求。除去企業(yè)的規(guī)模，中小型企業(yè)也在不斷增加實(shí)施他們的信息管理系統(tǒng)，例如SAPR/3,人事軟件。信息管理系統(tǒng)支持跨組織的，并且時(shí)間和地域限制使用一個(gè)統(tǒng)一的數(shù)據(jù)庫(kù)的業(yè)務(wù)流程。信息管理系統(tǒng)的主要用途是進(jìn)行規(guī)劃和控制企業(yè)的生產(chǎn)和管理過(guò)程。然而在中小企業(yè)中，它們常常單獨(dú)設(shè)計(jì)，從而與環(huán)境成本會(huì)計(jì)的事實(shí)問(wèn)題的一體化達(dá)不到一個(gè)標(biāo)準(zhǔn)。類似的案例有，如生態(tài)效益的慣性測(cè)量法IMU(2003)者Umberto(2003)這類工具，因?yàn)檫@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(shù)據(jù)庫(kù)的工作。例如Umberto軟件，需要大量的投資方面的知識(shí)以及大背景下的環(huán)境成本會(huì)計(jì)的知識(shí)，而這在大多數(shù)中小企業(yè)中是不可行的。在這里所建議的環(huán)境成本會(huì)計(jì)的方法基于一個(gè)綜合的解決方案，這意味著要開(kāi)發(fā)一個(gè)獨(dú)立的數(shù)據(jù)庫(kù)使用，環(huán)境成本會(huì)計(jì)采用的解決辦法借鑒了現(xiàn)有的成本在公司的會(huì)計(jì)程序。相對(duì)于其他環(huán)境成本會(huì)計(jì)的辦法，在此的目的是為了創(chuàng)造一個(gè)會(huì)計(jì)系統(tǒng)，使公司能夠找出哪些成本信息是與公司的環(huán)境決策的議題相關(guān)的并且怎樣取得這些信息。二、實(shí)施環(huán)境成本會(huì)計(jì)的方法建立的環(huán)境成本會(huì)計(jì)環(huán)境成本會(huì)計(jì)需要一個(gè)系統(tǒng)的程序。第一階段