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1、目录企业环境成本会计的实施11.中小企业的环境成本会计12.实施环境成本会计的方法32.1 生产过程可视化32.2 修订会计体系32.3 统一企业数据-编译和采集系统论方法42.4数据库概念42.5训练和教练4ContentsIMPLEMENTING ENVIRONMENTAL COST5ACCOUNTING IN SAMALL AND MENDIUM-SIZED5COMPANIES51.ENBIRONMENTAL COST ACCOUNTING IN SMES51.METHOD FOR IMPLEMENTING ECA7PHASE 1: PRODUCTION PROCESS VISUALIZ
2、ATION8PHASE 2: MODIFICATION OF ACCOUNTING9PHASE3: HARMONIZATION OF CORPORATE DATA-COMPILING AND ACQUISITION10PHASE 4: DATABASE CONCEPTS10PHASE 5: TRAINING AND COACHING11企业环境成本会计的实施1.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估计为基础的会计制度核心中分离出来。（参考Fichter er al ,1997,Letmathe 和 Wagner,2002）由
3、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，Fricher 和 Blasius ,1995年，德国环境部，1996年，Heller等人。1995，Letmathe,1998年，Spengler和 H.hre.1998)。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（参考 Heupel 和 Wendisch,2002年）。但是这些概念必须确保能
4、够在中小企业中正常运行。基于Buttitt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）。所有这些影响都和特定种类的金融和环境信息相关。有环境引起的信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可以实物为单位的，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。
5、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式至关重要的。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。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。表一 中
6、小企业的标准员工人数 营业额大于500个员工 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 -正是程度较小 -高灵活度财务 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 -员工满足感较高供应链 创新-与当地经济圈联系紧密 -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要求。 除去企业的规模，中小型
7、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，并且时间和地狱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，他们常常单独设计，从而与环境成本会计的实施问题的一体化达不到一个标注。类似的案例有，如生态效益的惯性测量法IMU（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
8、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用，环境成本会计采用的解决方法借鉴了现有的成本在公司的会计程序。相对于其他环境成本会计的方法，在此的目的是为了创造一个会计系统，使公司能够找出那些成本信息是与公司的环境决策的议题相关的并且怎样取得这些信息。2.实施环境成本会计的方法建立的环境成本会计需要一个系统的程序。2.1 生产过程可视化在开始的时候，项目团队必须清楚企业当前局势和会计情况。为此，现行的企业会计结构和相关企业的信息传输应济宁深入分析。随着观念的输入/输出分析，评估如何找到物料进出该公司的方式。
9、接下来的步骤是目前发现的材料和货物流动，在流动模型中进行评估。为了保证这种完整性和系统的分析完整，任何输入和输出是要加以考虑。只有对物质和能量的流动从它们以物质的形式进入公司到它们以产品，废物，废水或废气的形式离开做详细的分析，才能使公司能够检测成本节约的潜力，在该项目可能涉及的物质更有效的后期阶段利用先进的工艺可靠性，高负载能力，降低废物处理成本，更好的成本和更可靠的法律问题评估。作为第一个办法，简化企业流程模型，对供应商的标准化独立模式、仓库以及独立的生产环节，只有完成后才能建立合并。有了这样的标准内容和原型定义，一个公司可以随时开发与生产，把生产线或生产过程作为一个整体。公司从现有的会计
10、转向环境成本会计，这种可视化可以帮助检测，确定，评估，然后区分首要的和次要的工作程序。2.2 修订会计体系除去可视化的物质和能量的流动，建模本金和周边企业流程有助于防止出现问题，包括过分摊销产品的间接费用。该流程模型允许进程将直接决定或至少部分的成本驱动因素。这使得识别和分离为潜在的改善更可能的重要处理这些方案与活动。通过重点集中在成本的主要问题，并就这些公司企业的成本进行评估且进行适当的分配，到目前为止，如准备投标程序，建立生产机械，订货（原）材料和相关工艺参数，如订单的立场，设立机器周期，并可以为项目准确地加以界定。把他们的情况与成若干部分分离成本的主要工序流程综合呈现，这些构成了面向过程
11、的会计基础。最终，在评估过程的成本驱动因素是分配和管理费用占实际参考点。诸如劳动力成本的附加费百分比也由工艺参数测量效率取代（参考Foster 和Gupta，1990年）。2.3 统一企业数据-编译和采集系统论方法即将运用的透明盒系统的信息系统，方便检查公司生产性信息系统的核心，生产计划、企业信息系统的采购和物流，并参照它们的能力，废物处理，以提供必要的材料的准确数字/能量流动模型与先前确定的本金和周边进程。在项目的过程中现有的制度是一些修改资料的个案，在大多数情况，足以符合这些要求，否则，一个完全新的软件模块将不得不将安装，以满足数据的要求。2.4数据库概念在透明的会计制度的概念范围中，基于
12、过程的会计能够提供全面、系统的重要资料，宝库奥公司/能量流动和所谓的间接费用。为了提供可靠的数字，随着时间的推移，它必须纳入到企业的信息系统。对于综合概念的小公司与特定的生产过程，有一个方案是最适合的，即传统和环境/过程为导向的会计合并在一起普通的系统解决方案。对于中兴企业，与现有的综合生产/会计平台，一个对口的解决方案这样的系统可能是合适的。环境成本会计作为独立的软件系统，必须独立于管理信息系统之外并且需要持续的数据支持。明显的数据时一致的，评估一个企业的库存数据，所有存储在数据库和应用程序透明底处理功能和数据范围内。结合所有这些数据，控制与环境有关的数字可能成功地付诸实践。2.5训练和教练
13、对于长久的实施环境成本会计，对员工的程序的培训是必不可少的。为了长期的提高效率，环境成本会计系统的使用人员必须能够不断发现和整合企业流程的修改和变化，以便他们融入到环境成本会计，直至最终能够与之契合。IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SAMALL AND MENDIUM-SIZEDCOMPANIES1.ENBIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30years ago, Environmental Cost Accounting(ECA) has reache
14、d a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al.,1997,Letmathe and Wagner ,2002).As environmental costs ate commonly assessed as overhead costs, neither the older concepts of full c
15、osts 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 and conceptual sphere of ECA has focused on process-based accounting since the 1990s(see Hallay
16、and Pfriem,1992,Fischer and Blasius,1995,BMU/UVA,1996,Heller et al,1995,Letmathe,1998,Spengler 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, ha
17、ve to be continuously revised to ensure that they work well when applied in small 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
18、environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2002, p.58).Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by ph
19、ysical environmental information.Conventional accounting deals with both-monetary as well as physical units-but do not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a companys existing accounting system, and to comply with the problem of dis
20、tinguishing 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 integration of this information i
21、nto the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relati
22、vely rare, so practical examples available in the literature are few and fat between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and reinemann, 1999).In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1.
23、 Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization-Owner-cum-entrepreneur -Divisional organization is rate-Varies from a patriarchal management -short folw of information style In traditional companies and team
24、work Strong personal commitment in start-up companies -Instruction and controlling -Top-down planning in old companies with direct personal contact -Delegation is rare -Low level of formality -High flexibilityFinance Personnel-Family company -easy to survey number of employees-Limited possibilities
25、-wide expertise -high satisfaction of employeesSupply chain Innovation-Closely involved local -high potential of innovationeconomic cycles in special fields-intense relationship with customers and suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should
26、 facilitate the handling of complex structures and same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SPR/3, Oracle and PeopleSoft. ERP systems support business processes across organizational, tempor
27、al and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SEMs however, they are often individually designed and thus not standardized making the integration of for instanc
28、e software that supports ECA implementation problematic. Examples old be tools like the “eco-efficiency” approach of 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 (
29、see Umverto,2003) would require large investments and great background knowledge of ECA-which is mot 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 th
30、e 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 obtain the relevant for the companys decision on environmental issues and how to obtain it.1.METHOD FOR IMPLEMENTING ECASet
31、ting up at ECA system requires a syste4matic 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 assigned with corresponding
32、 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 considered, additional
33、corporate members may be added to the project team to report 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 situation. To this end, the ex
34、isting corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials tind their ways into and out of the company is assessed. The next step is to present the flow of material and goods dis
35、covered 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 to detect cost-saving potentials that at l
36、ater stages of the project may involve more efficient material use, advanced process reality and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standard
37、ized and-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 company can readily develop an integrated follow model with production process (es), production line or a produ
38、ction 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 secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flow
39、s, 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 identifying and separating repetitive processing activity with comparably few options from those with more likely ones for pote
40、ntial improvement.By focusing on principal issues 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
41、parameters such as order positions, setting up cucles of machinery, and order items can be define accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting .Ultimately, the cost diver
42、s of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced but process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlli
43、ng and personnel remain inadequately assessed with cost drivers assigned to product-related cost 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 par
44、ticipating in the project, computer-integrated manufacturing systems allow amore flexible and scope-oriented production (eco-monies of scope), where before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale).ECA inevitably parent effec
45、ts of allocation, complexity and digression and becomes a valuable controlling instrument 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).Phase3: Harmonization of Corporate Data-Compiling and AcquisitionOn the way to a transparent and systema