【正文】 (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and mediumsized enterprises. Table 1. Criteria of small and mediumsized enterprises Number of employees Turnover Up to 500 employees Turnover up to EUR 50m Management Organization Ownercumentrepreneur Divisional organization is rare Varies from a patriarchal management Short flow of information style in traditional panies and teamwork Strong personal mitment in startup panies Instruction and controlling with Topdown planning in old panies direct personal contact Delegation is rare Low level of formality High flexibility Finance Personnel family pany easy to survey number of employees limited possibilities of financing wide expertise high satisfaction of employees Supply chain Innovation closely involved in local high potential of innovation economic cycles in special fields intense relationship with customers and suppliers 3 Keeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of plex structures and at the same time be suited to the special needs of SMEs. Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “ecoefficiency” approach of IMU (2020) or Umberto (2020) because these solutions work with the database of more prehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2020) would require large investments and great background knowledge of ECA – which is not available in most SMEs. The ECA 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。但是這些概念必須確保能夠在中小企業(yè)中正常運行。 在那里，物理環(huán)境信息和貨幣環(huán)境信息的產(chǎn)生在很多情況下是可行的。 信息管理系統(tǒng)的主要用途是進行規(guī)劃和控制企業(yè)的生產(chǎn)和管理過程。為此，現(xiàn)行的企業(yè)會計結(jié)構(gòu)和相關(guān)企業(yè)的信息傳輸應(yīng) 進行 深入分析。 第二 階段： 修訂 會計體系 除 去 可視化的物質(zhì)和能量 的 流動 ，建模本金和周邊企業(yè)流程有助于防止出現(xiàn)問題， 包括過分?jǐn)備N 產(chǎn) 成 品的間接費用。在項目的過程中，現(xiàn)有的制度是一些修改資料的個案，在大多數(shù) 情況 ，足以符合這些要求，否則，一個完全新的軟件模塊將不得不將安裝，以滿足 數(shù)據(jù)的要求。 第 五 階段：訓(xùn)練和教練 對于長久的實施環(huán)境成本會計 ， 對員工的持