企業(yè)環(huán)境成本會(huì)計(jì)外文翻譯--中小企業(yè)環(huán)境成本會(huì)計(jì)的實(shí)施-會(huì)計(jì)審計(jì)-wenkub
2023-05-19 16:53:10 本頁(yè)面
【正文】 s for supplier(s), warehouse and isolated production segments were established and only bined after pletion. With such standard elements and prototypes defined, a pany 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 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 parably 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 5 context allows principal processes to emerge。 these form the basis of processoriented 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 productrelated 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 panies participating in the project, puterintegrated manufacturing systems allow a more flexible and scopeoriented production (ecomonies 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, plexity and digression and bees a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions. Thus, individually adopted processbased accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (. makeorbuy 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
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