企業(yè)環(huán)境成本會計外文翻譯--中小企業(yè)環(huán)境成本會計的實施(節(jié)選）

1、<p>　　1845單詞，2940漢字,10860英文字符</p><p>　　出處：Wendisch N, Heupel T. Implementing environmental cost accounting in small and medium-sized companies[M]//Implementing Environmental Management Accounting: Statu

2、s and Challenges. Springer Netherlands, 2005: 193-205.</p><p>　　IMPLEMENTING ENVIRONMENTAL COST</p><p>　　ACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES</p><p>　　1．ENVIRONMENTAL COST

3、 ACCOUNTING IN SMES</p><p>　　Since 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

4、system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002). </p><p>　　As environmental costs are commonly assessed as overhead costs, neither the older conc

5、epts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical an

6、d 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, Sp</p><p>　　Tak

7、ing 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

8、to ensure that they work well when applied in small and medium-sized companies. </p><p>　　Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA

9、 focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of

10、these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary e</p><p>　　Table 1. Criteria of small and med

11、ium-sized enterprises</p><p>　　Number of employees Turnover </p><p>　　Up to 500 employees Turnover up to EUR 50m </p><p>　　Management

12、 Organization </p><p>　　- Owner-cum-entrepreneur -Divisional organization is rare </p><p>　　- Varies from a patriarchal management -Short flow of info

13、rmation style </p><p>　　in traditional companies and teamwork -Strong personal commitment</p><p>　　in start-up companies -Instruction and controlling with</p><p&

14、gt;　　- Top-down planning in old companies direct personal contact </p><p>　　- Delegation is rare </p><p>　　- Low level of formality </p><p>　　- High flexibility </p>&

15、lt;p>　　Finance Personnel </p><p>　　- family company -easy to survey number of employees </p><p>　　- limited possibilities of financing -

16、wide expertise </p><p>　　-high satisfaction of employees </p><p>　　Supply chain Innovation </p><p>　　-closely involved in local -high potenti

17、al of innovation </p><p>　　economic cycles in special fields</p><p>　　- intense relationship with customers </p><p>　　and suppliers</p><p>　　Keepi

18、ng 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. </p><p>　　

19、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 geographica

20、l boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed a

21、nd thus not standardized making the integration of for insta</p><p>　　The ECA approach suggested in this chapter is based on an integrative solution – meaning that an individually developed database is used,

22、 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 create an accounting system that enables the companies to individually ob

23、tain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision o</p><p>　　2．METHOD FOR IMPLEMENTING ECA </p><p>　　S

24、etting 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

25、 the project it proved convenient to form a core team assigned 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

26、 as two from accounting and corporate environmental issues,</p><p>　　Phase 1: Production Process Visualization </p><p>　　At the beginning, the project team must be briefed thoroughly on the curr

27、ent corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an

28、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 and assessed in a flow model. To ensure the</p>&

29、lt;p>　　Phase 2: Modification of Accounting </p><p>　　In addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving t

30、oo high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive pr

31、ocessing activity with comparably few options from those with more likely ones for potential improvement. </p><p>　　By focusing on principal issues of corporate cost priorities and on those costs that have b

32、een assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order pos

33、itions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to eme</p><p>　　Some cor

34、porate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the me

35、asure of production activity, have to be assessed and surcharged with a conventional percentage. </p><p>　　At manufacturing companies participating in the project, computer-integrated manufacturing systems a

36、llow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitabl

37、y prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail t</p><p>　　Thus, individuall

38、y 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><p>　　Phase 3: Harmoniza

39、tion of Corporate Data – Compiling and Acquisition </p><p>　　On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and log

40、istics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and periph

41、eral processes. During the course of the project, a few modifications within existing information systems were, in most cases, suffici</p><p>　　Phase 4: Database concepts </p><p>　　Within the co

42、ncept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures o

43、ver 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 by applying one

44、of three software solutions (see Figure 2). </p><p>　　For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accoun

45、ting merge together in one common system solution. </p><p>　　For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be sui

46、table. 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 definitions within the ECA

47、software, misinterpretation of data can be avoided. </p><p>　　Phase 5: Training and Coaching </p><p>　　For the permanent use of ECA, continuous training of employees on all matters discussed rem

48、ains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to

49、 integrate them into ECA and, later, to process them properly. </p><p>　　中小企業(yè)環(huán)境成本會計的實施</p><p>　　一、中小企業(yè)的環(huán)境成本會計</p><p>　　自從成立三十年以來，環(huán)境成本會計已經(jīng)發(fā)展到一定階段，環(huán)境會計成本體系已經(jīng)從以環(huán)境成本評估為基礎(chǔ)的會計制度核心中分離出來（參考

50、Fichter et al., 1997, Letmathe 和 Wagner , 2002）。</p><p>　　由于環(huán)境成本經(jīng)常被評估為一般管理費用，傳統(tǒng)觀念的完全成本會計或者直接成本都沒有為環(huán)境成本會計的實施描述一個適當(dāng)?shù)幕A(chǔ)。與傳統(tǒng)會計發(fā)展類似，自從20世紀90年代以來，環(huán)境會計在概念和理論領(lǐng)域的重點放在了基于流程的會計中（參考Hallay和Pfriem，1992年，F(xiàn)ischer 和Blasius，1

51、995年，德國環(huán)境部，1996年，Heller等人。1995 ，Letmathe，1998年，Spengler和H.hre，1998年）。</p><p>　　考慮到環(huán)境成本會計可行的概念，基于流程的觀念似乎是制定環(huán)境成本會計的最好選擇（參考Heupel 和 Wendisch，2002年）。但是這些概念必須確保能夠在中小企業(yè)中正常運行。</p><p>　　基于Burritt等人提出的環(huán)境

52、管理會計框架，我們對環(huán)境成本會計的概念著重于兩個有關(guān)環(huán)境影響的主要群體。這是由環(huán)境引起的對環(huán)境系統(tǒng)的財務(wù)影響和與公司向關(guān)聯(lián)的影響（參考Burritt和Schaltegger，2000年，第58頁）。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)境引起的息對財務(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)的會計體系可以處理雙方面，包括以貨幣為單位的何以實物為單位的，但是卻不注重環(huán)境對產(chǎn)生的影響。要得出一個在公司現(xiàn)行會

53、計制度中實施環(huán)境成本會計的切實可行的方法，并能夠處理貨幣和事務(wù)方面的混淆問題，需要一個能互相協(xié)調(diào)的綜合的概念。由于實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實物消耗多少貨幣的計量基礎(chǔ)），這個信息到會計系統(tǒng)數(shù)據(jù)庫的集成是至關(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。對于許多公司來說，在確定資源消耗和投資決策信息時，他們會優(yōu)先使用貨幣環(huán)境信息。環(huán)境成本會計在小型和中型的企業(yè)中使用還比較少見，因此實際

54、的例子在現(xiàn)有的文獻中并不多見。有一個問題就是，中小企業(yè)的定義因國家而異（參考Kosmid</p><p>　　表一 中小型企業(yè)的標(biāo)準(zhǔn)</p><p>　　員工人數(shù) 營業(yè)額</p><p>　　大于500個員工 營

55、業(yè)額大于5千萬歐元</p><p>　　管理 組織</p><p>　　--業(yè)主兼企業(yè)家 --分權(quán)組織很少見</p><p>　　--區(qū)分于傳統(tǒng)的家族制企業(yè) --短式的信息流通</p>

56、<p>　　和剛起步的公司的團隊合作 --很強的個人責(zé)任</p><p>　　--自上而下的直線型管理 --直接的個人接觸</p><p><b>　　--授權(quán)很少</b></p><p><b>　　--正式程度較小</b></p&g

57、t;<p><b>　　--高靈活度</b></p><p>　　財務(wù) 全體職員</p><p>　　--家族企業(yè) --容易統(tǒng)計員工的數(shù)目</p><p>　　--限制的財務(wù)占有權(quán)

58、 --全面的專業(yè)技能</p><p><b>　　--員工滿足感較高</b></p><p>　　供應(yīng)鏈 創(chuàng)新</p><p>　　--與當(dāng)?shù)亟?jīng)濟圈聯(lián)系緊密 --在特定領(lǐng)域有很強創(chuàng)新潛能</p&g

59、t;<p>　　--與消費者及供應(yīng)商關(guān)系穩(wěn)定</p><p>　　牢記這些特征，選擇適當(dāng)?shù)沫h(huán)境成本會計方法應(yīng)當(dāng)很容易，掌控公司的復(fù)雜結(jié)構(gòu)變得容易，同時也適合中小型企業(yè)的特殊需求。</p><p>　　除去企業(yè)的規(guī)模，中小型企業(yè)也在不斷增加實施他們的信息管理系統(tǒng)，例如SAP R/3，人事軟件。信息管理系統(tǒng)支持跨組織的，并且時間和地域限制使用一個統(tǒng)一的數(shù)據(jù)庫的業(yè)務(wù)流程。信息管理系

60、統(tǒng)的主要用途是進行規(guī)劃和控制企業(yè)的生產(chǎn)和管理過程。然而在中小企業(yè)中，它們常常單獨設(shè)計，從而與環(huán)境成本會計的事實問題的一體化達不到一個標(biāo)準(zhǔn)。類似的案例有，如生態(tài)效益的慣性測量法IMU（2003）者Umberto（2003）這類工具，因為這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)庫的工作。例如Umberto軟件，需要大量的投資方面的知識以及大背景下的環(huán)境成本會計的知識，而這在大多數(shù)中小企業(yè)中是不可行

61、的。</p><p>　　在這里所建議的環(huán)境成本會計的方法基于一個綜合的解決方案，這意味著要開發(fā)一個獨立的數(shù)據(jù)庫使用，環(huán)境成本會計采用的解決辦法借鑒了現(xiàn)有的成本在公司的會計程序。相對于其他環(huán)境成本會計的辦法，在此的目的是為了創(chuàng)造一個會計系統(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。</p><p>　　二、實施環(huán)境成本會計的方法</p>

62、<p>　　建立的環(huán)境成本會計環(huán)境成本會計需要一個系統(tǒng)的程序。</p><p>　　第一階段：生產(chǎn)過程可視化</p><p>　　在開始的時候，項目團隊必須清楚企業(yè)當(dāng)前局勢和會計情況。為此，現(xiàn)行的企業(yè)會計結(jié)構(gòu)和相關(guān)企業(yè)的信息傳輸應(yīng)進行深入分析。隨著觀念的輸入/輸出分析，評估如何找到物料進出該公司的方式。接下來的步驟是目前發(fā)現(xiàn)的材料和貨物流動，在流動模型中進行評估。為了保證這種完整

63、性和系統(tǒng)的分析完整，任何輸入和輸出是要加以考慮。只有隊物質(zhì)和能量的流動從它們以物質(zhì)的形式進入公司到它們以產(chǎn)品，廢物，廢水或廢氣的形式離開做詳細的分析，才能使公司能夠檢測成本節(jié)約的潛力，在該項目可能涉及的物質(zhì)更有效的后期階段利用先進的工藝可靠性，高負載能力，降低廢物處理成本，更好的成本和更可靠的法律問題評估。作為第一個辦法，簡化企業(yè)流程模型，對供應(yīng)商的標(biāo)準(zhǔn)化獨立模式、倉庫以及獨立的生產(chǎn)環(huán)節(jié)，只有完成后才能建立合并。有了這樣的標(biāo)準(zhǔn)內(nèi)容和原型

64、定義，一個公司可以隨時開發(fā)與生產(chǎn)，把生產(chǎn)線或生產(chǎn)過程作為一個整體。公司從現(xiàn)有的會計轉(zhuǎn)向環(huán)境成本會計，這種可視化可以幫助檢測，確定，評估，然后區(qū)分首要的和次要的工作程序。</p><p>　　第二階段：修訂會計體系</p><p>　　除去可視化的物質(zhì)和能量的流動，建模本金和周邊企業(yè)流程有助于防止出現(xiàn)問題， 包括過分攤銷產(chǎn)成品的間接費用。該流程模型允許進程將直接決定或至少部分的成本驅(qū)動因素。

65、這使得識別和分離為潛在的改善更可能的重復(fù)處理這些方案與活動。</p><p>　　通過重點集中在成本的主要問題，并就這些公司企業(yè)的成本進行評估且進行適當(dāng)?shù)姆峙?，到目前為止，如?zhǔn)備投標(biāo)程序，建立生產(chǎn)機械，訂貨（原）材料和相關(guān)工藝參數(shù)，如訂單的立場，設(shè)立機器周期，并可以為項目準(zhǔn)確地加以界定。把他們的情況與成若干部分分離成本的主要工序流程綜合呈現(xiàn)，這些構(gòu)成了面向過程的會計基礎(chǔ)。最終，在評估過程的成本驅(qū)動因素是分配和管理

66、費用占實際參考點。諸如勞動力成本的附加費百分比也由工藝參數(shù)測量效率取代（參考Foster 和 Gupta，1990年）。</p><p>　　第三階段：統(tǒng)一企業(yè)數(shù)據(jù)-編譯和采集系統(tǒng)論方法</p><p>　　即將運用的透明和系統(tǒng)的信息系統(tǒng)，方便檢查公司生產(chǎn)性信息系統(tǒng)的核心，生產(chǎn)計劃、企業(yè)信息系統(tǒng)的采購和物流，并參照它們的能力，廢物處理，以提供必要的材料的準(zhǔn)確數(shù)字/能量流動模型與先前確定的本

67、金和周邊進程。在項目的過程中，現(xiàn)有的制度是一些修改資料的個案，在大多數(shù)情況，足以符合這些要求，否則，一個完全新的軟件模塊將不得不將安裝，以滿足數(shù)據(jù)的要求。</p><p>　　第四階段：數(shù)據(jù)庫概念</p><p>　　在透明的會計制度的概念范圍中，基于過程的會計能夠提供全面、系統(tǒng)的重要資料，包括公司/能量流動和所謂的間接費用。為了提供可靠的數(shù)字，隨著時間的推移，它必須納入到企業(yè)的信息系統(tǒng)。

68、</p><p>　　對于綜合概念的小公司與特定的生產(chǎn)過程，有一個方案是最適合的，即傳統(tǒng)的和環(huán)境/過程為導(dǎo)向的會計合并在一起普通的系統(tǒng)解決方案。</p><p>　　對于中型企業(yè)，與現(xiàn)有的綜合生產(chǎn)/會計平臺，一個對口的解決方案這樣的系統(tǒng)可能是合適的。環(huán)境成本會計作為獨立的軟件系統(tǒng)，必須獨立于管理信息系統(tǒng)之外并且需要持續(xù)的數(shù)據(jù)支持。明顯的數(shù)據(jù)是一致的，評估一個企業(yè)的庫存數(shù)據(jù)，所有存儲在數(shù)據(jù)庫