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)-在線瀏覽
2025-03-24 00:24本頁(yè)面
【正文】 One problem is that the definitions of SMEs vary between countries (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 anization 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 anizational, 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 (2021) or Umberto (2021) because these solutions work with the database of more prehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2021) 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。 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: Modi
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