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1、精品名师归纳总结ACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1. ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting ECA has reached a stage of development where individualECA systems are separated from the core accounting system based an assessment of en
2、vironmental costs with see Fichter et al., 1997, Letmathe and Wagner , 2002.文档来自于网络搜寻As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the im
3、plementationof ECA.Similarto developments in conventionalaccounting, the theoreticaland 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, Helleret al., 1995, Letmathe, 1998, Spengler andH.hre, 1998.
4、文档来自于网络搜寻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 and medium-sized c
5、ompanies.文档来自于网络搜寻Based on the framework for Environmental Management Accounting presented in Burritt et al. 2002, ourconceptofECAfocuses on twomaingroupsofenvironmentallyrelatedimpacts.These are environmentallyinduced financialeffects and company-relatedeffects on environmentalsystems see Burrittan
6、d Schaltegger, 2000, p.58. Each of these impacts relate to specific categories of financialand environmentalinformation.The environmentallyinduced financialeffects are represented by monetary environmentalinformationandthe effectsonenvironmentalsystems arerepresented byphysicalenvironmental informat
7、ion. Conventional accounting deals with bothmonetary as well as physical unitsbut does not focus on environmental impact as such. To arrive at a practical solution to the implementationof ECA in a company sexisting accounting system, and to complywith the problem of distinguishing between monetary a
8、nd physical aspects, an integrated concept is required. As physical information is often the basis for the monetary informatione.g. kilogramsof a raw material are the basis for the monetary valuation of raw material consumption,the integrationof this informationintothe accounting system database is
9、essential. From there, the generation of physical environmental and monetary environmental informationwouldin many cases be feasible. For many companies, the prioritywouldbe monetary可编辑资料 - - - 欢迎下载精品名师归纳总结environmentalinformationforuse inforinstance decisionsregardingresource consumptionsand invest
10、ments. The use of ECA in small and medium-sized enterprises SMEis still relativelyrare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries see Kosmider, 1993 and Reinemann, 1999. In our work the criteria shown
11、Number of employeesTurnoverUp to 500 employeesTurnover up to EUR 50m文档来自于网络搜寻ManagementOrganization- Owner-cum-entrepreneur-Divisional organization is rare文档来自于网络搜寻- Varies from a patriarchal management-Short flow of information style文档来自于网络搜寻in traditional companies and teamwork-Strong personal com
12、mitment文档来自于网络搜寻in start-up companies-Instruction and controlling with文档来自于网络搜寻- Top-down planning in old companiesdirect personal contact文档来自于网络搜寻- Delegation is rare- Low level of formality- High flexibilityFinancePersonnel- family company-easy to survey number of employees文档来自于网络搜寻- limited possi
13、bilities of financing-wide expertise文档来自于网络搜寻-high satisfaction of employeesSupply chainInnovation-closely involved in local-high potential of innovation文档来自于网络搜寻economic cyclesin special fields文档来自于网络搜寻- intense relationship with customersand suppliersin Table 1 are used to describe small and mediu
14、m-sized enterprises. 文档来自于网络搜寻Table 1. Criteria of small and medium-sized enterprises文档来自于网络搜寻Keeping 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.文档来自于
15、网络搜寻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可编辑资料 - - - 欢迎下载精品名师归纳总结and geographicalboundaries using one integrated database. The primaryu
16、se ofERP 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 softwarethat supports ECA implementation problemat ic. Examples could be t
17、ools like the-efficiency“ eco” approachof IMU 2003 or Umberto 2003 because these solutions work with the database of 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 ECAwhich is not available in mostSMEs. 文档来自于网络搜寻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 o
19、ther ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aimof the research was thus to find out what cost information is relevant for the company sdecision on environmental issues and how to obtain it. 文档来自于
20、网络搜寻2. METHOD FOR 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 c
21、ore 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 as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of i
22、nquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc. 文档来自于网络搜寻Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation andon
23、 the accounting situation.To this end, the existingcorporate accounting structure and the related corporate informationtransfer should be analyzed thoroughly. Followingthe concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to
24、present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrityof 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 u
25、ntil they leave it as可编辑资料 - - - 欢迎下载精品名师归纳总结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, improvedcapacity loads, reduced waste di
26、sposal costs, better transparency ofcosts and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for suppliers, warehouse and isolated production segments were established and only combined after completion. With such stan
27、dard elements and prototypes defined, a company can readily develop an integrated flow model with production processes, productionlines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualizationhelps detect, determine, assess a
28、nd then separate primary from secondary processes.文档来自于网络搜寻Phase 2: Modification of AccountingIn additionto the visualizationof materialand energy flows,modelingprincipaland peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. T
29、he flowmodel allows processes to be determined directly or at least partially identifiedas cost drivers. This allows identifying and separating repetitive processing activity with comparably few optionsfrom those with more likely ones for potential improvement.文档来自于网络搜寻By focusing on principal issue
30、s of corporate cost priorities and on those costs that have been 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 positions, setting up cy
31、cles of machinery, and order items can be defined accurately. Putting several partial processes with theirisolated costs into context allows principalprocesses to emerge。 these formthe basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual referen
32、ce 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. 文档来自于网络搜索Some corporateprocesses such as management, controllingand personnel remain inadequately assessed
33、with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of productionactivity, have to be assessed and surcharged with a conventional percentage. 文档来自于网络搜寻At manufacturing companies participating in the project, computer-i
34、ntegrated manufacturing systemsallowa moreflexibleand scope-oriented productioneco-moniesofscope, whereas beforeonly homogenous quantities of products could be produced under reasonable economic conditions economies可编辑资料 - - - 欢迎下载精品名师归纳总结of scale. ECA inevitably prevents effects of allocation, comp
35、lexity and digression and becomes a valuable controllinginstrumentwhereclassical/conventionalaccountingarrangementssystematicallyfailto facilitate proper decisions. 文档来自于网络搜寻Thus, individuallyadopted process-based accounting produces potentiallyvaluable informationforany kind of decision about inter
36、nal processing or external sourcing e.g. make-or-buy decisions.文档来自于网络搜寻Phase 3: Harmonization of Corporate Data Compiling and Acquisition文档来自于网络搜寻On the way to a transparent and systematic informationsystem, itis convenientto check core corporate information systems of procurement and logistics, pr
37、oduction planning, and waste disposal with reference to their capabilityto provide the necessary precise figures for the determined material/energy flowmodel and for previouslyidentifiedprincipaland peripheral processes. Duringthe course ofthe project, a few modifications within existing information
38、 systems were, in most cases, sufficient to complywith these requirements 。 otherwise, a completely new software module would have had to be installedwithout prior analysis to satisfy the data requirements.文档来自于网络搜寻Phase 4: Database conceptsWithinthe concept ofa transparent accountingsystem, process
39、-based accountingcanprovide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliablefigures over time, itis essential to integrate a permanent integrationof the algorithms discussed aboveinto the corporate information systems
40、. Such permanent integration and itspractical use may be achieved by applying one of three software solutions see Figure 2.文档来自于网络搜寻For small companies with specificproductionprocesses, an integrated concept is best suited, i.e. conventionaland environmental/process-orientedaccountingmerge togetheri
41、n one commonsystemsolution. 文档来自于网络搜寻For medium-sized companies, with already 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 b
42、e fed data continuously. By using identical conventions forinventory-datadefinitionswithinthe ECA software, misinterpretationofdata can beavoided. 文档来自于网络搜寻Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains可编辑资料 - - - 欢迎下载精品名
43、师归纳总结essential. To achieve a long-termpotential of improvedefficiency,the users ofECA applicationsandsystems 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.文档来自于网络搜寻中小企业环境成本会计的实施一、
44、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经进展到肯定阶段，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别出来（参考Fichter et al., 1997, Letmathe和 Wagner , 2002 ） .文档来自于网络搜寻由于环境成本常常被评估为一般治理费用，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.与传统会计进展类似，自从20 世纪 90 岁月以来，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
45、境部，1996 年， Heller等人 .1995 ， Letmathe ， 1998 年， Spengler 和H.hre，1998 年） .文档来自于网络搜寻考虑到环境成本会计可行的概念，基于流程的观念好像是制定环境成本会计的最好挑选（参考Heupel 和 Wendisch ， 2002 年） .但是这些概念必需确保能够在中小企业中正常运行.文档来自于网络搜寻基于 Burritt 等人提出的环境治理睬计框架，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
46、页） .全部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，但是却不注意环境对产生的影响.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，需要一个能相互和谐的综合的概念.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形下是可行的.对于很多公司来说，在确定资源 消耗和投资决
47、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仍比较少见，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 Reinemann，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 .文档来自于网络搜寻表一中小型企业的标准员工人数营业额可编辑资料 - - - 欢迎下载精品名师归纳总结大于 500 个员工营业额大于 5 千万欧元治理组织-业主兼企业家- 分权组织很少见-区分于传统的家族制企业和刚起步的公司的团队合作- 短式的信息流通-很强的个人责任-自上而下的直线型治理- 直接的个人接触- 授权很少- 正式程度较小- 高敏捷度财务全体职员-家族企业- 简单统计员工的数目-限制的财务占有权- 全面的专业技能- 员工满意感较高