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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 pany. In contrast to other ECA approaches, the aim was to create an accounting system that enables the panies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the pany’s decision on environmental issues 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 panies that participated in the project。 otherwise, a pletely 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, processbased accounting can provide prehensive and systematic information both on corporate material/ energy flows 6 and socalled 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 panies with specific production processes, an integrated concept is best suited, . conventional and environmental/processoriented accounting merge together in one mon system solution. For mediumsized panies, 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 inventorydata 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 longterm 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. 7 中小企業(yè)環(huán)境成本會(huì)計(jì)的實(shí)施 一、 中小企業(yè)的環(huán)境成本會(huì)計(jì) 自從成立三十年以來(lái)，環(huán)境成本會(huì)計(jì)已經(jīng)發(fā)展到一定階段，環(huán)境會(huì)計(jì)成本體系已經(jīng)從以環(huán)境成本 評(píng)估 為基礎(chǔ)的會(huì)計(jì)制度核心中分離出來(lái) （參考 Fichter et al., 1997, Letmathe 和 Wagner , 2020）。 考慮到環(huán)境成本會(huì)計(jì)可行的概念，基于流程的觀念似乎是制定環(huán)境成本會(huì)計(jì)的最好選擇（參考 Heupel 和 Wendisch， 2020年）。 所有這些影響都和特定種類(lèi)的金融和換環(huán)境信息相關(guān)。 由于實(shí)物信息往往是貨幣信息的基礎(chǔ)（例如， 1 千克 原料的消耗 是 對(duì)實(shí)物消耗多少貨幣的計(jì)量基礎(chǔ)）， 這個(gè)信息到會(huì)計(jì)系統(tǒng)數(shù)據(jù)庫(kù)的集成是至關(guān)重要的。 有一個(gè)問(wèn)題就是，中小企業(yè)的定義因國(guó)家而異（參考 Kosmider， 1993年和 Reinemann，1999年）。信息管理系統(tǒng)支持跨組織的，并且時(shí)間和地域限制使用一個(gè)統(tǒng)一的數(shù)據(jù)庫(kù)的業(yè)務(wù)流程。 例如 Umberto軟件，需要大量的投資方面的知識(shí)以及大背景下的環(huán)境成本會(huì)計(jì)的知識(shí)，而這在大多數(shù)中小企業(yè)中是不可行的。 第一階段：生產(chǎn)過(guò)程可視化 在開(kāi)始的時(shí)候，項(xiàng)目團(tuán)隊(duì)必須 清楚 企業(yè)當(dāng)前局勢(shì)和會(huì)計(jì)情況。為了保證這種完整性和系統(tǒng)的分析完整，任何輸入和輸出是要加以考慮。公司 從現(xiàn)有的會(huì)計(jì) 轉(zhuǎn) 向環(huán)境成本會(huì)計(jì)，這種可視化可以幫助檢測(cè)，確定，評(píng)估，然后 區(qū)分首要的和次要的工作程序。 通過(guò)重點(diǎn)集中在成本的主要問(wèn)題，并就這些公司企業(yè)的成本進(jìn)行評(píng)估 且進(jìn)行適當(dāng)?shù)姆峙?，到目前為止，如準(zhǔn)備投標(biāo)程序，建立生產(chǎn)機(jī)械，訂貨（原）材料和相關(guān)工藝參數(shù)，如訂單的立場(chǎng)，設(shè)立機(jī)器周期，并 可以 為項(xiàng)目準(zhǔn)確地加以界定。 第三階段：統(tǒng)一企業(yè)數(shù)據(jù) 編譯和采集系統(tǒng)論方法 即將運(yùn)用的 透明和系統(tǒng)的 信息系統(tǒng) ，方便檢查 公司生產(chǎn)性信息系統(tǒng) 的核心 ，生產(chǎn)計(jì)劃 、 企業(yè)信息系統(tǒng)的采購(gòu)和物流，并參照 它們 的能力，廢物處理，以提供必要的材料 的 10 準(zhǔn)確數(shù)字 /能量流 動(dòng)模型與先前確定的本金和周邊進(jìn)程。 對(duì)于綜合概念的小公司與特定的生產(chǎn)過(guò)程， 有 一個(gè) 方案 是最適合 的 ，即傳統(tǒng)的和環(huán)境 /過(guò)程為導(dǎo)向的會(huì)計(jì)合并在一起普通的系統(tǒng)解決方案。結(jié)合所有這些數(shù)據(jù)，控制與環(huán)境有關(guān)的數(shù)字可能成功地