企业环境成本会计外文翻译.docx
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企业环境成本会计外文翻译
企业环境成本会计外文翻译
ACCOUNTINGINSMALLANDMEDIUM-SIZED
COMPANIES
1.ENVIRONMENTALCOSTACCOUNTINGINSMES
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)informationforuseinforinstancedecisionsregardingresourceconsumptionsandinvestments.TheuseofECAinsmallandmedium-sizedenterprises(SME)isstillrelativelyrare,sopracticalexamplesavailableintheliteraturearefewandfarbetween.OneproblemisthatthedefinitionsofSMEsvarybetweencountries(seeKosmider,1993andReinemann,1999).InourworkthecriteriashowninTable1areusedtodescribesmallandmedium-sizedenterprises.
Table1.Criteriaofsmallandmedium-sizedenterprises
NumberofemployeesTurnover
Upto500employeesTurnoveruptoEUR50m
ManagementOrganization
-Owner-cum-entrepreneur-Divisionalorganizationisrare
-Variesfromapatriarchalmanagement-Shortflowofinformationstyle
intraditionalcompaniesandteamwork-Strongpersonalcommitment
instart-upcompanies-Instructionandcontrollingwith
-Top-downplanninginoldcompaniesdirectpersonalcontact
-Delegationisrare
-Lowlevelofformality
-Highflexibility
FinancePersonnel
-familycompany-easytosurveynumberofemployees
-limitedpossibilitiesoffinancing-wideexpertise
-highsatisfactionofemployees
SupplychainInnovation
-closelyinvolvedinlocal-highpotentialofinnovation
economiccyclesinspecialfields
-intenserelationshipwithcustomers
andsuppliers
Keepingthesecharacteristicsinmind,thechosenECAapproachshouldbeeasytoapply,shouldfacilitatethehandlingofcomplexstructuresandatthesametimebesuitedtothespecialneedsofSMEs.
DespitetheirsizeSMEsareincreasinglyimplementingEnterpriseResourcePlanning(ERP)systemslikeSAPR/3,OracleandPeoplesoft.ERPsystemssupportbusinessprocessesacrossorganizational,temporalandgeographicalboundariesusingoneintegrateddatabase.TheprimaryuseofERPsystemsisforplanningandcontrollingproductionandadministrationprocessesofanenterprise.InSMEshowever,theyareoftenindividuallydesignedandthusnotstandardizedmakingtheintegrationofforinstancesoftwarethatsupportsECAimplementationproblematic.Examplescouldbetoolslikethe“eco-efficiency”approachofIMU(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.
Atmanufacturingcompaniesparticipatingintheproject,computer-integratedmanufacturingsystemsallowamoreflexibleandscope-orientedproduction(eco-moniesofscope),whereasbeforeonlyhomogenousquantities(ofproducts)couldbeproducedunderreasonableeconomicconditions(economiesofscale).ECAinevitablypreventseffectsofallocation,complexityanddigressionandbecomesavaluablecontrollinginstrumentwhereclassical/conventionalaccountingarrangementssystematicallyfailtofacilitateproperdecisions.
Thus,individuallyadoptedprocess-basedaccountingproducespotentiallyvaluableinformationforanykindofdecisionaboutinternalprocessingorexternalsourcing(e.g.make-or-buydecisions).
Phase3:
HarmonizationofCorporateData–CompilingandAcquisition
Phase4:
Databaseconcepts
Withintheconceptofatransparentaccountingsystem,process-basedaccountingcanprovidecomprehensiveandsystematicinformationbothoncorporatematerial/energyflowsandso-calledoverheadcosts.Todeliverreliablefiguresovertime,itisessentialtointegrateapermanentintegrationofthealgorithmsdiscussedaboveintothecorporateinformationsystem(s).Suchpermanentintegrationanditspracticalusemaybeachievedbyapplyingoneofthreesoftwaresolutions(seeFigur