企业环境成本会计外文翻译

企业环境成本会计外文翻译

ACCOUNTING IN SMALL AND MEDIUM-SIZED

COMPANIES

1．ENVIRONMENTAL COST ACCOUNTING IN SMES

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 system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).

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 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, 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, have 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 environmentally induced financial effects and company-related effects on environmental 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 represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply 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 integration

of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be 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 relatively rare, 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 in Table 1 are used to describe small and medium-sized enterprises.

Table 1. Criteria of small and medium-sized enterprises

Number of employees Turnover

Up to 500 employees Turnover up to EUR 50m

Management Organization

- Owner-cum-entrepreneur -Divisional organization is rare

- Varies from a patriarchal management -Short flow of information style

in traditional companies and teamwork -Strong personal commitment

in start-up companies -Instruction and controlling with

- Top-down planning in old companies direct personal contact

- Delegation is rare

- Low level of formality

- High flexibility

Finance Personnel

- family company -easy to survey number of employees

- limited possibilities of financing -wide expertise

-high satisfaction of employees

Supply chain Innovation

-closely involved in local -high potential of innovation

economic cycles in special fields

- intense relationship with customers

and suppliers

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.

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 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 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 (see Umberto, 2003) would require large investments and great background knowledge 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 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 company’s decision on environmental is sues and how to obtain it.

2．METHOD FOR IMPLEMENTING ECA

Setting 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 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 inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.

Phase 1: Production Process Visualization

At the beginning, the project team must be briefed thoroughly on the current 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 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 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 as 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 and more reliable assessment of 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 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 secondary processes.

Phase 2: Modification of Accounting

In 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 determined 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 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 cycles of machinery, and order items can be defined 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 drivers 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 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 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 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 inevitably prevents effects 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).

Phase 3: Harmonization of Corporate Data – Compiling and Acquisition

On 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 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 requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.

Phase 4: Database concepts

Within the concept 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 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 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 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 be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.

Phase 5: Training and Coaching

For 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 applications 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.

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，环境成本会计差不多进展到一定时期，环境会计成本体系差不多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, Letmathe 和Wagner , 2002）。

由于环境成本经常被评估为一样治理费用，传统观念的完全成本会计或者直截了当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，基于流程的观念看起来是制定环境成本会计的最好选择（参考Heupel 和Wendisch，2002年）。然而这些概念必须确保能够在中小企业中正常运行。

基于Burritt等人提出的环境治理会计框架，我们对环境成本会计的概念着重于两个有关环境阻碍的要紧群体。这是由环境引起的对环境系统的财务阻碍和与公司向关联的阻碍（参考Burritt和Schaltegger，2000年，第58页）。所有这些阻碍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阻碍有基于货币环境信息的阻碍和基于事物的环境信息阻碍。传统的会计体系能够处理双方面，包括以货币为单位的何以实物为单位的，然而却不注重环境对产生的阻碍。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），那个信息到会计系统数据库的集成是至关重要的。在那儿，物理环境信息和货币环境信息的产生在专门多情形下是可行的。关于许多公司来说，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。有一个问题确实是，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。

表一中小型企业的标准

职员人数营业额

大于500个职员营业额大于5千万欧元

治理组织

--业主兼企业家--分权组织专门少见

--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--专门强的个人责任

--自上而下的直线型治理--直截了当的个人接触

--授权专门少

--正式程度较小

--高灵活度

财务全体职员

--家族企业--容易统计职员的数目

--限制的财务占有权--全面的专业技能

--职员满足感较高

供应链创新

--与当地经济圈联系紧密--在特定领域有专门强创新潜能

--与消费者及供应商关系稳固

牢记这些特点，选择适当的环境成本会计方法应当专门容易，掌控公司的复杂结构变得容易，同时也适合中小型企业的专门需求。

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治理系统，例如SAP R/3，人事软件。信息治理系统支持跨组织的，同时时刻和地域限制使用一个统一的数据库的业务流程。信息治理系统的要紧用途是进行规划和操纵企业的生产和治理过程。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。

在那个地点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，环境成本会计采纳的解决方法借鉴了现有的成本在公司的会计程序。相关于其他环境成本会计的方法，在此的目的是为了制造一个会计系统，使公司能够找出哪些成本信息是与公司的环境决策的议题相关的同时如何样取得这些信息。

二、实施环境成本会计的方法

建立的环境成本会计环境成本会计需要一个系统的程序。

第一时期：生产过程可视化

在开始的时候，项目团队必须清晰企业当前局势和会计情形。为此，现行的企业会计结构和相关企业的信息传输应进行深入分析。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。接下来的步骤是目前发觉的材料和物资流淌，在流淌模型中进行评估。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。只有队物质和能量的流淌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时期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。作为第一个方法，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。有了如此的标准内容和原型定义，一个公司能够随时开发与生产，把生产线或生产过程作为一个整体。公司从现有的会计转向环境成本会计，这种可视化能够关心检测，确定，评估，然后区分首要的和次要的工作程序。

第二时期：修订会计体系

除去可视化的物质和能量的流淌，建模本金和周边企业流程有助于防止显现问题，包括过分摊销产成品的间接费用。该流程模型承诺进程将直截了当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复处理这些方案与活动。

通过重点集中在成本的要紧问题，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，如预备投标程序，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，并能够为项目准确地加以界定。把他们的情形与成若干部分分离成本的要紧工序流程综合出现，这些构成了面向过程的会计基础。最终，在评估过程的成本驱动因素是分配和治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）。

第三时期：统一企业数据-编译和采集系统论方法

立即运用的透亮和系统的信息系统，方便检查公司生产性信息系统的核心，生产打算、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/能量流淌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，在大多数情形，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。

第四时期：数据库概念

在透亮的会计制度的概念范畴中，基于过程的会计能够提供全面、系统的重要资料，包括公司/能量流淌和所谓的间接费用。为了提供可靠的数字，随着时刻的推移，它必须纳入到企业的信息系统。

关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，即传统的和环境/过程为导向的会计合并在一起一般的系统解决方案。

关于中型企业，与现有的综合生产/会计平台，一个对口的解决方案如此的系统可能是合适的。环境成本会计作为独立的软件系统，必须独立于治理信息系统之外同时需要连续的数据支持。明显的数据是一致的，评估一个企业的库存数据，所有储备在数据库和应用程序透亮地处理功能和数值范畴内。结合所有这些数据，操纵与环境有关的数字可能成功地付诸实践。

第五时期：训练和教练

关于长久的实施环境成本会计，对职员的连续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觉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。

企业环境成本会计外文翻译

企业环境成本会计外文翻译 ACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES 1．ENVIRONMENTAL COST ACCOUNTING IN SMES 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 system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002). 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 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, 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, have 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 environmentally induced financial effects and company-related effects on environmental 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 represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply 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 integration

当代企业环境会计报告研究

当代企业环境会计报告研究 【摘要】会计环境与会计报告的关系密不可分，本文阐述发展及现状，分析了我国企业环境会计报告研究的重要性和存在的问题。运用对比分析的方法，在借鉴国外研究成果的同时，结合我国实际情况，提出了我国企业环境会计要素的确认条件和计量方法。 [关键词]环境会计；会计要素；环境会计计量；会计报告 引言： 近年来，环境保护问题引起了世界各国的高度重视，人们在对现行发展模式进行反思的过程中已充分认识到，企业的生产经营活动是导致资源枯竭、环境污染的主要原因之一，企业应当披露相关的环境会计信息，编制环境会计报告。由于环境会计是一个新兴的研究领域，目前各国的研究仍存在着许多差异，致使企业对环境会计信息披露内容与方式即环境会计报告的内容和编制方法、要素的确认与计量等方面大不相同。对此，本文将就我国环境会计报告及其相关问题，即环境会计要素的确认和计量，做一些研究探讨，并提出自己的思考、建议。 1.企业环境会计研究的现状分析 1.1当代企业环境会计研究现状 许多国家都开展了环境会计的研究。如在北美，美国环保署、美国财务会计准则委员会、加拿大特许会计师协会等都在进行环境管理会计、环境费用、环境负债与环境业绩报告等方面的研究。在欧洲，德国环境局等则致力于“环境成本价格计算手册”等的研究。联合国的可持续发展委员会及联合国贸易发展委员会等开展的关于环境会计国际合作研究也在进行着。 相比之下，我国环境会计的研究较为滞后，实务方面更是进展缓慢。当前我国环境会计研究与应用中存在的突出问题是： (1)从研究方面看，科学合理、系统完整并符合我国国情的企业环境理论和方法体系仍未建立起来。 (2)从观念上看，企业环境责任的道德理念尚未真正形成，对环境会计在建立健全我国环境信息公开化制度中的重要作用缺乏认识。 (3)从制度方面看，目前仍缺乏可操作性的环境会计准则。环境会计的研究有很多方面，如环境管理会计的研究、环境会计理论框架的研究、环境会计计量研究、环境会计报告研究、

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DISCLAIMER This report was prepared as an account of work sponsored by an agency of the United States。Government. Neither the United States Government nor any agency thereof, nor any of their employees, makes any warranty, express or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof. Evolution of an Environmental Audit Program Joseph H. Maday, Jr. (ASQC-CQA) Technical Group Leader - Quality Verification Department and Tapio Kuusinen Senior Research Scientist Environmental Policy and Compliance Group Pacific Northwest Laboratory Richland, Washington 99352

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