【正文】 成若干部分分離成本的主要工序流程綜合呈現(xiàn)，這些構(gòu)成了面向過(guò)程的會(huì)計(jì)基礎(chǔ)。最終，在評(píng)估過(guò)程的成本驅(qū)動(dòng)因素是分配和管理費(fèi)用占實(shí)際參考點(diǎn)。諸如勞動(dòng)力成本的附加費(fèi)百分比也由工藝參數(shù)測(cè)量效率取代（參考Foster 和 Gupta，1990年）。第三階段：統(tǒng)一企業(yè)數(shù)據(jù)編譯和采集系統(tǒng)論方法即將運(yùn)用的透明和系統(tǒng)的信息系統(tǒng)，方便檢查公司生產(chǎn)性信息系統(tǒng)的核心，生產(chǎn)計(jì)劃、企業(yè)信息系統(tǒng)的采購(gòu)和物流，并參照它們的能力，廢物處理，以提供必要的材料的準(zhǔn)確數(shù)字/能量流動(dòng)模型與先前確定的本金和周邊進(jìn)程。在項(xiàng)目的過(guò)程中，現(xiàn)有的制度是一些修改資料的個(gè)案，在大多數(shù)情況，足以符合這些要求，否則，一個(gè)完全新的軟件模塊將不得不將安裝，以滿足數(shù)據(jù)的要求。第四階段：數(shù)據(jù)庫(kù)概念在透明的會(huì)計(jì)制度的概念范圍中，基于過(guò)程的會(huì)計(jì)能夠提供全面、系統(tǒng)的重要資料，包括公司/能量流動(dòng)和所謂的間接費(fèi)用。為了提供可靠的數(shù)字，隨著時(shí)間的推移，它必須納入到企業(yè)的信息系統(tǒng)。對(duì)于綜合概念的小公司與特定的生產(chǎn)過(guò)程，有一個(gè)方案是最適合的，即傳統(tǒng)的和環(huán)境/過(guò)程為導(dǎo)向的會(huì)計(jì)合并在一起普通的系統(tǒng)解決方案。對(duì)于中型企業(yè)，與現(xiàn)有的綜合生產(chǎn)/會(huì)計(jì)平臺(tái)，一個(gè)對(duì)口的解決方案這樣的系統(tǒng)可能是合適的。環(huán)境成本會(huì)計(jì)作為獨(dú)立的軟件系統(tǒng)，必須獨(dú)立于管理信息系統(tǒng)之外并且需要持續(xù)的數(shù)據(jù)支持。明顯的數(shù)據(jù)是一致的，評(píng)估一個(gè)企業(yè)的庫(kù)存數(shù)據(jù)，所有存儲(chǔ)在數(shù)據(jù)庫(kù)和應(yīng)用程序透明地處理功能和數(shù)值范圍內(nèi)。結(jié)合所有這些數(shù)據(jù)，控制與環(huán)境有關(guān)的數(shù)字可能成功地付諸實(shí)踐。第五階段：訓(xùn)練和教練對(duì)于長(zhǎng)久的實(shí)施環(huán)境成本會(huì)計(jì)，對(duì)員工的持續(xù)的培訓(xùn)是必不可少的。為了長(zhǎng)期的提高效率，環(huán)境成本會(huì)計(jì)系統(tǒng)的使用人員必須能夠不斷發(fā)現(xiàn)和整合企業(yè)流程的修改和變化，以便他們?nèi)谌氲江h(huán)境成本會(huì)計(jì)，直至最終能夠與之契合。譯文原文出處：附錄二IMPLEMENTING ENVIRONMENTAL COST ACCOUNTING IN SMALL AND MEDIUMSIZED COMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince 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 , 2002). 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 , 2002). 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. (2002), 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, 2000, ). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary 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 monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many panies, the priority would be monetary (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. 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 enterprisesNumber of employees Turnover Up to 500 employees Turnover up to EUR 50m Management Organization Ownercumentrepreneur Divisional organization 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 suppliersKeeping 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 organizational, 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 (2003) or Umberto (2003) because these solutions work with the database of more prehensive software solutions like SAP, Oracle, Navision or others. Umber