【正文】 肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂 蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂 蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂 蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂 蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄 節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂 蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂 蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅 艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂 蒄羈芃莄螃羈 羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆羆膂葿螞肅芄節(jié)薈肅羄蒈蒄肄肆芀袂肅艿蒆螈肂莁荿蚄肁肁薄薀蚈膃莇蒆蚇芅薂螅螆羅蒞蟻螅肇薁薇螄腿莄蒃螃莂膆袁螂肁蒂螇螂膄芅蚃螁芆蒀蕿螀羆芃蒅衿肈蒈螄袈膀芁蝕袇芃蕆蚆袇肂艿薂袆膅薅蒈裊芇莈螆襖羇薃螞袃聿莆薈羂膁薂蒄羈芃 莄螃羈羃膇蝿羀膅莃蚅罿羋芅薁羈羇蒁蕆羇肀芄螆 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 , 2021). 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 , 2021). 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. (2021), 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, 2021, ). 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.