【正文】 結(jié)合所有這些數(shù)據(jù)，控制與環(huán)境有關(guān)的數(shù)字可能成功地付諸實(shí)踐。 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。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。 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。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。 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。 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）。 1 IMPLEMENTING ENVIRONMENTAL COST ACCOUNTING IN SMALL AND MEDIUMSIZED COMPANIES 1． ENVIRONMENTAL COST ACCOUNTING IN SMES Since its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2020). As environmental costs are monly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on processbased accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and , 1998). Taking available concepts of ECA into consideration, processbased concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2020). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and mediumsized panies. Based on the framework for Environmental Management Accounting presented in Burritt et al. (2020), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and panyrelated effects on environmental systems (see Burritt and Schaltegger, 2020, ). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by moary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – moary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a pany’s existing accounting system, and to ply with the problem of distinguishing between moary and physical aspects, an integrated concept is required. As physical information is often the basis for the moary information (. kilograms of a raw material are the basis for the moary valuation of raw material consumption), the integration 2 of this information into the accounting system database is essential. From there, the generation of physical environmental and moary (environmental) information would in many cases be feasible. For many panies, the priority would be moary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and mediumsized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries