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Word格式文档下载.docx

上传人:b****8 文档编号:22743816 上传时间:2023-02-05 格式:DOCX 页数:11 大小:24.22KB
下载 相关 举报
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Word格式文档下载.docx_第1页
第1页 / 共11页
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Word格式文档下载.docx_第2页
第2页 / 共11页
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Word格式文档下载.docx_第3页
第3页 / 共11页
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Word格式文档下载.docx_第4页
第4页 / 共11页
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Word格式文档下载.docx_第5页
第5页 / 共11页
点击查看更多>>
下载资源
资源描述

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Word格式文档下载.docx

《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Word格式文档下载.docx》由会员分享,可在线阅读,更多相关《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Word格式文档下载.docx(11页珍藏版)》请在冰豆网上搜索。

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Word格式文档下载.docx

Sinceitsinceptionsome30yearsago,EnvironmentalCostAccounting(ECA)hasreachedastageofdevelopmentwhereindividualECAsystemsareseparatedfromthecoreaccountingsystembasedanassessmentofenvironmentalcostswith(seeFichteretal.,1997,LetmatheandWagner,2002).

Asenvironmentalcostsarecommonlyassessedasoverheadcosts,neithertheolderconceptsoffullcostsaccountingnortherelativelyrecentoneofdirectcostingappeartorepresentanappropriatebasisfortheimplementationofECA.Similartodevelopmentsinconventionalaccounting,thetheoreticalandconceptualsphereofECAhasfocusedonprocess-basedaccountingsincethe1990s(seeHallayandPfriem,1992,FischerandBlasius,1995,BMU/UBA,1996,Helleretal.,1995,Letmathe,1998,SpenglerandH.hre,1998).

TakingavailableconceptsofECAintoconsideration,process-basedconceptsseemthebestoptionregardingtheestablishmentofECA(seeHeupelandWendisch,2002).Theseconcepts,however,havetobecontinuouslyrevisedtoensurethattheyworkwellwhenappliedinsmallandmedium-sizedcompanies.

BasedontheframeworkforEnvironmentalManagementAccountingpresentedinBurrittetal.(2002),ourconceptofECAfocusesontwomaingroupsofenvironmentallyrelatedimpacts.Theseareenvironmentallyinducedfinancialeffectsandcompany-relatedeffectsonenvironmentalsystems(seeBurrittandSchaltegger,2000,p.58).Eachoftheseimpactsrelatetospecificcategoriesoffinancialandenvironmentalinformation.Theenvironmentallyinducedfinancialeffectsarerepresentedbymonetaryenvironmentalinformationandtheeffectsonenvironmentalsystemsarerepresentedbyphysicalenvironmentalinformation.Conventionalaccountingdealswithboth—monetaryaswellasphysicalunits—butdoesnotfocusonenvironmentalimpactassuch.ToarriveatapracticalsolutiontotheimplementationofECAinacompany'

sexistingaccountingsystem,andtocomplywiththeproblemofdistinguishingbetweenmonetaryandphysicalaspects,anintegratedconceptisrequired.Asphysicalinformationisoftenthebasisforthemonetaryinformation(e.g.kilogramsofarawmaterialarethebasisforthemonetaryvaluationofrawmaterialconsumption),theintegrationofthisinformationintotheaccountingsystemdatabaseisessential.Fromthere,thegenerationofphysicalenvironmentalandmonetary(environmental)informationwouldinmanycasesbefeasible.Formanycompanies,theprioritywouldbemonetary(environmental)informationforuseinforinstaneedecisionsregardingresourceconsumptionsandinvestments.TheuseofECAinsmallandmedium-sizedenterprises(SME)isstillrelativelyrare,sopracticalexamplesavailableintheliteraturearefewandfarbetween.OneproblemisthatthedefinitionsofSMEsvarybetweencountries(seeKosmider,1993andReinemann,1999).InourworkthecriteriashowninTable1areusedtodescribesmallandmedium-sizedenterprises.

Table1.Criteriaofsmallandmedium-sizedenterprises

Numberofemployees

Upto500employees

Turnover

TurnoveruptoEUR50m

Management

-Owner-cum-entrepreneur

-Variesfromapatriarchalmanagement

intraditionalcompaniesandteamwork

instart-upcompanies

-Top-downplanninginoldcompanies

Organization

-Divisionalorganizationisrare-Shortflowofinformationstyle-Strongpersonalcommitment-Instructionandcontrollingwithdirectpersonalcontact

-Delegationisrare

-Lowlevelofformality

-Highflexibility

Finance

-familycompany

-limitedpossibilitiesoffinancing

Personnel

-easytosurveynumberofemployees

-wideexpertise

-highsatisfactionofemployees

Supplychain

-closelyinvoIvedinlocal

economiccycles

-intenserelationshipwithcustomers

andsuppliers

Innovation

-highpotentialofinnovation

inspecialfields

Keepingthesecharacteristicsinmind,thechosenECAapproachshouldbeeasytoapply,shouldfacilitatethehandlingofcomplexstructuresandatthesametimebesuitedtothespecialneedsofSMEs.

DespitetheirsizeSMEsareincreasinglyimplementingEnterpriseResourcePlanning(ERP)systemslikeSAPR/3,OracleandPeoplesoft.ERPsystemssupportbusinessprocessesacrossorganizational,temporalandgeographicalboundariesusingoneintegrateddatabase.TheprimaryuseofERPsystemsisforplanningandcontrollingproductionandadministrationprocessesofanenterprise.InSMEshowever,theyareoftenindividuallydesignedandthusnotstandardizedmakingtheintegrationofforinstancesoftwarethatsupportsECAimplementationproblematic.Examplescouldbetoolslikethe-efficiency“e”coapproachof

IMU(2003)orUmberto(2003)becausethesesolutionsworkwiththedatabaseofmorecomprehensivesoftwaresolutionslikeSAP,Oracle,Navisionorothers.Umbertosoftwareforexample(seeUmberto,2003)wouldrequirelargeinvestmentsandgreatbackgroundknowledgeofECA-whichisnotavailableinmostSMEs.

TheECAapproachsuggestedinthischapterisbasedonanintegrativesolution-meaningthatanindividuallydevelopeddatabaseisused,andtheECAsolutionadopteddrawsontheexistingcostaccountingproceduresinthecompany.IncontrasttootherECAapproaches,theaimwastocreateanaccountingsystemthatenablesthecompaniestoindividuallyobtaintherelevantcostinformation.Theaimoftheresearchwasthustofindoutwhatcostinformationisrelevantforthecompany'

sdecisiononenvironmentalissuesandhowtoobtainit.

2.METHODFORIMPLEMENTINGECA

SettingupanECAsystemrequiresasystematicprocedure.TheprojectthusdevelopedamethodforimplementingECAinthecompaniesthatparticipatedintheproject;

thisisshowninFigure1.Duringtheimplementationoftheprojectitprovedconvenienttoformacoreteamassignedwithcorrespondingtasksdrawingonemployeesinvariousdepartments.Suchateamshouldconsistofoneortwopersonsfromtheproductiondepartmentaswellastwofromaccountingandcorporateenvironmentalissues,ifavailable.Dependingonthestageoftheprojectandkindofinquirybeingconsidered,additionalcorporatemembersmaybeaddedtotheprojectteamtorespondtoissuessuchasIT,logistics,warehousingetc.

Phase1:

ProductionProcessVisualization

Atthebeginning,theprojectteammustbebriefedthoroughlyonthecurrentcorporatesituationandontheaccountingsituation.Tothisend,theexistingcorporateaccountingstructureandtherelatedcorporateinformationtransfershouldbeanalyzedthoroughly.Followingtheconceptofaninput/outputanalysis,howmaterialsfindtheirwaysintoandoutofthecompanyisassessed.Thenextstepistopresenttheflowofmaterialandgoodsdiscoveredandassessedinaflowmodel.Toensurethecompletenessandintegrityofsuchasystematicanalysis,anyinputandoutputistobetakenintoconsideration.Onlyadetailedanalysisofmaterialandenergyflowsfromthepointtheyenterthecompanyuntiltheyleaveitasproducts,waste,wastewateroremissionsenablesthecompanytodetectcost-savingpotentialsthatatlaterstagesoftheprojectmayinvolvemoreefficientmaterialuse,advancedprocessreliabilityandoverview,improvedcapacityloads,reducedwastedisposalcosts,bettertransparencyofcostsandmorereliableassessmentoflegalissues.Asafirstapproach,simplifiedcorporateflowmodels,standardizedstand-alonemodelsforsupplier(s),warehouseandisolatedproductionsegmentswereestablishedandonlycombinedaftercompletion.Withsuchstandardelementsandprototypesdefined,acompanycanreadilydevelopanintegratedflowmodelwithproductionprocess(es),productionlinesoraproductionprocessasawhole.FromtheviewoflateradoptionoftheexistingcorporateaccountingtoECA,suchvisualizationhelpsdetect,determine,assessandthenseparateprimaryfromsecondaryprocesses.

Phase2:

ModificationofAccounting

Inadditiontothevisualizationofmaterialandenergyflows,modelingprincipalandperipheralcorporateprocesseshelpspreventproblemsinvolvingtoohighsharesofoverheadcostsonthenetproductresult.Theflowmodelallowsprocessestobedetermineddirectlyoratleastpartiallyidentifiedascostdrivers.Thisallowsidentifyingandseparatingrepetitiveprocessingactivitywithcomparablyfewoptionsfromthosewithmorelikelyonesforpotentialimprovement.

Byfocusingonprincipalissuesofcorporatecostprioritiesandonthosecoststhathavebeenassessedandassignedtotheircausesleastappropriatelysofar,corporateproceduressuchaspreparingbids,settingupproductionmachinery,ordering(raw)materialandrelatedprocessparameterssuchasorderpositions,settingupcyclesofmachinery,andorderitemscanbedefinedaccurately.Puttingseveralpartialprocesseswiththeirisolatedcostsintocontextallowsprincipalprocessestoemerge;

theseformthebasisofprocess-orientedaccounting.Ultimately,thecostdriversoftheprocessesassessedaretheactualreferencepointsforassigningandaccountingoverheadcosts.Thepercentagesurchargesoncostssuchaslaborcostsarereplacedbyprocessparametersmeasuringefficiency(seeFosterandGupta,1990).

Somecorporateprocessessuchasmanagement,controllingandpersonnelremaininadequatelyassessedwithcostdriversassignedtoproduct-relatedcostaccounting.Therefore,costsoftheprocessesmentioned,irrelevanttothemeasureofproductionactivity,havetobeassessedandsurchargedwithaconventionalpercentage.

Atmanufacturingcompaniesparticipatingintheproject,computer-integratedmanuf

展开阅读全文
相关资源
猜你喜欢
相关搜索

当前位置:首页 > 经管营销 > 销售营销

copyright@ 2008-2022 冰豆网网站版权所有

经营许可证编号:鄂ICP备2022015515号-1