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
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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
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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
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