企業(yè)環(huán)境成本會(huì)計(jì)外文翻譯--中小企業(yè)環(huán)境成本會(huì)計(jì)的實(shí)施-會(huì)計(jì)審計(jì)-在線瀏覽
2024-07-24 16:53本頁面
【正文】 g 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。 otherwise, a pletely new software module would have had to be installed without prior analysis to satisfy the data requirements. Phase 4: Database concepts Within the concept of a transparent accounting system, processbased accounting can provide prehensive and systematic information both on corporate material/ energy flows 6 and socalled overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2). For small panies with specific production processes, an integrated concept is best suited, . conventional and environmental/processoriented accounting merge together in one mon system solution. For mediumsized panies, with already existing integrated production/ accounting platforms, an interface solutio
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