【正文】 續(xù)的培訓(xùn)是必不可少的。明顯的數(shù)據(jù) 是一致的，評估一個企業(yè)的庫存數(shù)據(jù)，所有存儲在數(shù)據(jù)庫和應(yīng)用程序透明地處理功能和數(shù)值范圍內(nèi)。 諸如勞動力成本 的附加費百分比也 由工藝參數(shù)測量效率取代（參考 Foster 和 Gupta， 1990年）。有了這樣的標(biāo)準(zhǔn)內(nèi)容和原型定義，一個公司可以隨時開發(fā)與生產(chǎn)， 把 生產(chǎn)線或生產(chǎn)過程作為一個整體。 二、 實施環(huán)境成本會計的方法 建立的環(huán)境成本會計環(huán)境成本會計需要一個系統(tǒng)的程序。 除去企業(yè)的規(guī)模，中小型企業(yè)也在不斷增加實施他們的信息管理系統(tǒng) ，例如 SAP R/3，人事軟件。 要得出一個在公司現(xiàn)行會計制度中實施環(huán)境成本會計的切實可行的方法， 并能夠處理貨幣和事務(wù)方面的混淆問題， 需要一個能互相協(xié)調(diào)的綜合的概念。 1995 ， Letmathe， 1998年， Spengler 和 ， 1998年）。 this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc. Phase 1: Production Process Visualization 4 At the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the pany is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the pleteness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the pany until they leave it as products, waste, waste water or emissions enables the pany to detect costsaving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized standalone models 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