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中小企業(yè)環(huán)境成本會(huì)計(jì)的實(shí)施外文翻譯-會(huì)計(jì)審計(jì)(編輯修改稿)

2025-02-24 00:24 本頁(yè)面
 

【文章內(nèi)容簡(jiǎn)介】 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。 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 sta ge 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 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 to ply with these requirements。 otherwise,
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