成本会计外文翻译外文文献英文文献中小企业环境成本会计的实施

1、IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1ENVIRONMENTAL 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 b

2、ased an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessedas overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate

3、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, S

4、pengler 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 small

5、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 on environme

6、ntal 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 rep

7、resented by physical environmental information. Conven tio nal acco un ti ng deals with both mon 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 in a companysexisting accounting system, and to comply

8、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 integratio

9、n of this in formatio n in to the acco unting system database is esse ntial. From there, the gen eratio n of physical en vir onmen tal and mon etary (en vir onmen tal) in formatio n would in many cases be feasible. For many compa ni es, the priority would be mon etary (en vir onmen tal) information

10、for use in for instanee 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 defi niti ons of SMEs vary betwee

11、 n coun tries (see Kosmider, 1993 and Rein ema nn, 1999). I n our work the criteria show n in Table 1 are used to describe small and medium-sized en terprises.Table 1. Criteria of small and medium-sized en terprisesNumber of employeesUp to 500 employeesTurno verTurno ver up to EUR 50mMan ageme nt-Ow

12、n er-cum-e ntrepre neur-Varies from a patriarchal man ageme ntin traditi onal compa nies and teamworkin start-up compa nies-Top-dow n pla nning in old compa niesOrga ni zati on-Divisional organization is rare -Short flow of in formatio n style -Stro ng pers onal commitme nt -In structio n and con tr

13、oll ing with direct pers onal con tact-Delegati on is rare-Low level of formality-High flexibilityFinance-family compa ny-limited possibilities of financingPers onnel-easy to survey nu mber of employees-wide expertise-high satisfact ion of employeesSupply cha in-closely invo Ived in localecono mic c

14、ycles-intense relati on ship with customersand suppliersInno vati on-high pote ntial of inno vati onin 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 spec

15、ial needs of SMEs.Despite their size 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

16、ERP systems is for planning and controlling 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

17、like the-efficiency “ e”coapproach ofIMU (2003) or Umberto (2003) because these solutions work with the databaseof more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowled

18、ge of ECA -which is not available 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

19、ECA approaches, the aim was to create 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 companysdecision on environmental issues and how to obtain it.2 M ETHOD F

20、OR IMPLEMENTING ECASetting up an 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 assign

21、ed with corresponding tasks drawing 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 co

22、nsidered, additional corporate members may be added to the project 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 situatio

23、n. To this end, the existing corporate 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 m

24、aterial and goods discovered 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 consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it a

25、s products, waste, waste water or emissions enables the company 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

26、 and more reliable assessmentof legal issues. As a first approach, 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

27、company can readily develop an integrated flow model with production 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 second

28、ary processes.Phase 2: Modification of AccountingIn addition 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 de

29、termined directly or at least partially identified as cost drivers. 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 c

30、osts that have been assessedand assigned to their causesleast 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 def

31、ined accurately. Putting several partial processeswith their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processesassessedare the actual reference points for assigning and accounting overhe

32、ad costs. The percentage surcharges on costs such as labor 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

33、 accounting. Therefore, costs of the processes mentioned, 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 s

34、cope-oriented production (eco-monies of scope), whereas before 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

35、where classical/conventional accounting arrangements systematically 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).P

36、hase 3: Harm oni zati on of Corporate DataCompili ng and Acquisiti onOn 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

37、 provide the necessary precise figures for the determined material/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 require

38、ments; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-basedaccounting can provide comprehensive and systematic information both

39、 on corporate material/ energy flows and so-called overhead 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

40、by applying one of three software solutions (see Figure 2).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 alread

41、y existing integrated production/ accounting platforms, an 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

42、definitions within the ECA software, misinterpretation of 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 application

43、s and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.10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 （参考 Fichter et al., 1997, Le

44、tmathe 和 Wagner , 2002）。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（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）。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（参

45、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。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（参考 Burritt 和 Schaltegger， 2000 年，第 58 页）。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

46、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 （参考 Kosmider，1993 年和 Reinem

47、ann， 1999 年）。我们列于表一中的工作标准是用来描述中小型企业的。员工人数大于500个员工营业额营业额大于5千万欧元管理组织-业主兼企业家-分权组织很少见-区分于传统的家族制企业-短式的信息流通和刚起步的公司的团队合作-很强的个人责任-自上而下的直线型管理-直接的个人接触-授权很少-止式程度较小-咼灵活度财务全体职员-家族企业-容易统计员工的数目-限制的财务占有权-全面的专业技能-员工满足感较咼供应链创新-与当地经济圈联系紧密-在特疋领域有很强创新潜能-与消费者及供应商关糸稳定表中小型企业的标准牢记这些特征，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

48、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 个独立的数据库使