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制造型企业环境成本控制研究外文文献翻译最新译文
毕业设计附件外文文献翻译：原文+译文文献出处: Markus G. The research of environment cost control in manufacturing enterprise [J]. International Journal of Production Economics, 2016, 2(3): 16-28.原文The research of environment cost control in manufacturing enterpriseMarkus GAbstractAlthough the development of manufacturing industry has brought the economic high growth, but at the same time we must see to the resources and the environment has brought great pressure, will restrict the sustainable development of manufacturing industry. From microscopic view, under the condition of the fierce market competition, manufacturing companies often from their own interests, environmental protection is generally only meet the minimum standards set by the government policy, resulting in a large number of environmental pollution by the society "to pay". However, as the environment problem increasingly prominent, and the increase of environmental protection demands, that the environmental responsibility on to their social situation will not exist. So the cost of manufacturing firms are active in environmental control will become particularly important, enterprise more environmental cost control as soon as possible, the more can meet the requirements of all aspects, to avoid the increasing environmental costs, to obtain competitive advantage, improve the economic benefit.Keywords: Manufacturing enterprise; Environmental cost; Value chain1 Research statusBemons (1971) and Malin (1973) the innovative put forward the concept of pollution of the environment accounting, they think the enterprise caused by the external environmental costs should be internalized. Park and Lee (2003) of environmental cost budget estimation methods are discussed in this paper. Robert and Frank (2005) studied to deal with the economic interests of the environment cost and time and space redistribution system method. Thomas, Robert and Daniel (2007) in financial analysis considering the external environmental costs and economic value added. Barnum (2009) on the basis of DEA analysis method, using the principle of materialbalance estimate input cost of coal, oil, natural gas and carbon dioxide output cost. Adam (2009) thinks the polluter pays principle (PPP) is still dominant in the cost allocation, and waste water treatments by purchasing power parity (PPP) explore the cross-border issues. Tran (2009) use economic model to study the shrimp and the relationship between the environmental costs of production.Yet Jeffrey a. (1994) argues that free trade will have far-reaching effect to the enterprise environment cost control. Julie a. Hewitt and Daniel k. Brown (2000), the study found that the environmental group manager for cost purposes rather than providing services received are marginal effect. Alan e. Rime r, PE, Dee, Black (2000) study found that organization and working process of the key factors is the company's environmental cost driver. John (2004) argues that environmental cost management consulting (ECMC) can help enterprises to evaluate its production cycle, reduce the enterprise environment cost. Hansen and Quintana (2007) discuss how to identify, track and monitor the environmental costs in order to improve enterprise's environmental performance. Robert (2008) design a comprehensive environmental quality management total cost assessment (TQEM - TCA) framework, to evaluate and control the environmental costs of some of the biggest companies in the United States. Gordon (2008) study shows that using the total cost management framework (TCM) can enhance the consistency and comparability of different kinds of environment cost estimation.Michael Porter for the first time put forward the concept of value chain, is to analyze the important tool of enterprise competitive advantage. Shank and Vijay expanded the potter the meaning of value chain; the enterprise's value chain should start the whole process of supplier to the user. Norman R and Ramirez R (1993) proposed the concept of value constellation, enterprises should pay attention to more capable to create value, and not stay to add value. Jeffrey and John (1995) put forward the concept of virtual value chain, the enterprise is present in the material and the virtual world, shall obtain the competitive advantages of the two world., (1996) argue that customer value chain is a unique competitive advantage, enterprises can not only strengthen the company management system, the characteristics of but also can improve the competitive advantage of enterprises. Alexandra j. Campbell (1998) studied the international cooperation's main trading partner on the value chain of influencing factors. Tom and Nick (1999) think that the method of value chain should include material distribution requirements planning, continuousreplenishment program, jointly managed inventory, etc. Stuart (2001) put forward the enterprise is not enough to have the ability to create value, the key is to be able to get what you create value. Merlin and Kevin (2002) in the value chain partners to share customer data is very important, and to explore different methods for sharing data and in commercial applications. Adam (2007) built a biform two-phase game model, the use of the model to quantitative analysis of the value chain of the relationship of value.2 Related theories2.1 Environment cost theory2.1.1 Concepts and characteristicsConsensus has not been formed the current definition of environmental costs, in this paper, with reference to the United Nations international accounting and reporting standards intergovernmental expert working group (ISAR) definition of environmental cost, environmental cost is to show the enterprise in line with those responsible for the environment for the principle, the initiative for environmental pollution control or the cost of what happens to be enforced, and enterprise in the activities of other costs. Environmental cost is an important part of enterprise cost, it has some characteristics different from other enterprise cost, main show is sudden, concealment, and increasing.2.1.2 The content of the environmental cost and classificationPredecessors have made more research on environment cost classification field, think of the content of environmental costs include not only the current after induction enterprise already bear the costs of environmental liability shall also include the enterprise had not, but the future is likely to be borne by the enterprises of the cost. Environmental costs include not only measurable environmental spending, should also include cannot clear measurement of environmental impact. Not only tangible environmental spending, including enterprise environment cost shall also include losing its environmental image of the invisible. From the point of the whole management process, according to enterprise's effects on the environment and environmental cost expenditure, in this paper, the environmental cost is divided into the following four categories:(1)Natural resource depletion costEnterprise will use in the production of economic activity, the consumption of natural resources, which reduce the number of resources value, is the cost of depletion of naturalresources. According to the renewable resources whether, natural resource depletion cost but also the specific classification of non-renewable resource depletion cost and cost of renewable resource depletion.(2) The cost of environmental degradationEnterprise production and operation of emissions than the quantity of the natural environment can carry,, in turn, led to the decrease of the quality of the environment, including the loss of value is the cost of environmental degradation, such as enterprise result in pollution of air, water, etc. Due to accurate verification of actual damage, caused the enterprise did not completely corresponding environmental responsibility.(3) The environment and resources protection costEnterprises in the process of its production and business operation will inevitably impact on environment and resources, in order to protect the environment and resources, to maintain their sustainable development and utilization of enterprises take measures of environmental resource protection, namely, cost. For example: in order to prevent and reduce pollution accidents, enterprise purchase the corresponding facilities extra spending, in order to improve employee knowledge of environmental protection of the training expenses, etc.(4) The environment and resources cost recovery and regenerationWhat we mean by environmental resources mainly include common human breathing air, minerals needed for the industrial production, most of the world's oceans, farming land, human creation of civilization heritage. Environmental resources recovery and regeneration cost is refers to the enterprise has caused damage to the environment resources, in order to restore what had happened to the cost. Such as the cost of industrial sewage purification, repeat use of the costs of waste, etc2.2 Environmental cost control theoryEnvironmental cost control is the enterprise to take corresponding measures will be formed to control the environmental cost of each items, trying to push the environmental cost control in reasonable level, in order to achieve environmental protection while promoting economic efficiency of enterprises. Environmental cost control is not a simple compression on environment cost, through the system control can improve the management level of enterprise environment cost. Enterprise environment cost control should have the following features:(1) ComprehensiveDue to the enterprise of adverse effects on the environment may was not reflected in the current, the internalization of environmental costs, including the enterprise has the burden of costs, shall also include the enterprise is likely to be borne by the enterprises environmental costs in the future. Therefore, the enterprise of the internalization of environment cost control should not only for cost control, for potential, externalized, considering the environmental cost shall remain at the same time, enterprises should also starting from the complete life cycle of a product or service, fully consider the cost of environment, and to control its each link.(2) The sustainabilityEnterprises to actively control the environmental cost will lead to spending, and in the short term, the enterprise environment cost control increased the burden of the enterprise, but in the long run, the enterprise to get higher utilization rate of raw materials, better product quality, lower environmental risks and benefits such as the cost of financing, which will increase the competitiveness of the enterprises, and is helpful to realize the sustainable development of enterprises.2.3 The value chain theoryThe McKinsey, a consultancy, opened up the value chain thought, followed by Michael Porter, Michael e. Porter) in his book the competitive advantage of the system elaborated the concept of value chain, with the continuous development of these years, the value chain is endowed with new meaning, the following lists the representative value chain thought, the traditional value chain refers to the value chain theory proposed by Michael Porter, the enterprise production and management mainly includes the research design, production, sales and support activities, all these activities can be expressed as the value chain. Enterprise value activities can be divided into basic activities and auxiliary activities further these two categories, basic activities can create value for enterprise directly; auxiliary activities just help create value for the basic activity, will not be able to create value directly. Peter, Peter Haynes (Hines) think enterprise value chain should be integrated material transit, the value of its different from the potter profit as the ultimate goal of enterprise value chain theory, thought he is only a by-product of meet customer demand for products. In addition, he wills also raw materials and customers of the two factors into their value system. Jeffrey and virtual value chain, d the carat puts forward the concept of virtual value chain.They think, under the background of information age, the value added in the enterprise value chain activities can be divided into based on some of the material resources and in the market place in the market based on the part of the information resources in the space. Which is based on material resources value-added activities constitute the traditional value chain, and based on the information resource is a virtual value chain, virtual value chain theory is that information is the important source of value?3 Environmental cost control model in real timeReal-time control is the enterprise in the information environment of product environmental cost information, this paper compares and analyzes the information in order to realize the real-time monitoring of environmental cost control. But considering the factors such as information transmission time, any real time delayed, and the real-time control mode is relative.3.1 Environmental cost control based on ERPUsing ERP system to control environmental cost is to use its plan, analysis, and other functions, each activity of the enterprise environment cost accounting. In the ERP environment, the enterprise will be in the business environment each link (inventory materials, production processes, production workshop, suppliers, customers, distributors and other business resources) combining, accurately and in a timely manner to all these aspects of dynamic monitor environmental cost information, so as to realize the effective control of the enterprise environment cost.3.2 Environmental cost control based on ABCEnvironmental cost control based on homework cost method is the homework cost method is used to achieve the goal of environmental cost control, the homework cost method of accounting object is each job, rather than directly to a product, embodied in: first, to confirm the enterprise use resources of all assignments, next to the cost of the consumption of resources allocated to the relevant work, finally put all the homework cost allocation to the product. For enterprise environmental cost occur through homework assigned to products, can reasonable distribution of environmental costs, eventually to achieve the environment of the enterprise cost control.译文制造型企业环境成本控制研究Markus G摘要虽然制造业的发展带来了经济的高增长，但同时我们必须看到给资源与环境带来了巨大的压力，将制约制造业的可持续发展；从微观来看，在激烈的市场竞争条件下，制造型企业通常从自身利益出发，环境保护普遍仅仅满足政府政策的最低要求，导致大量环境污染由社会“买单”。
外文：环境会计
环境会计我们现在在哪里，我们将走向何方作者：Joy E. Hecht国民收入核算制度不断改变，利率处于上升趋势，增加对经济和环境之间联系的理解。
环境成本会计领域取得了大的进步是在过去20年里，成为数十个几个国家一个变化而神秘的努力，并且在一些国家建立起来。
但是这种观点可能结合国家的经济作用账目环境问题纳入他们的收入，既不是快速销售，也不是很快的过程，自从20世纪60年代就已经进行讨论。
尽管本文介绍了困难和争议，但是利息在不断变化的国民收入核算体系中增长，以促进了解的经济与环境的关系为什么要改变？世界各国政府在发展被称为国民收入账户经济数据系统作为计算总的宏观经济指标，例如国内产品。
建设一个国家的经济把环境放入这样一个账户，是对一些明显的作为国家确定、联合国与国际通用的账户的弊端在全国系统账户体系（SNA）的一个回应。
SNA的一个缺陷往往是他们对环境的保护成本无法确定。
因此，花的钱，比如说，把污染控制设备的烟囱来算作增加国内生产总值，即使开支不是经济生产，一些争论这样说。
这些批评者要求从其他人的账户内区分“防御性”的支出。
更误导人的是，事实上一些环境商品没有被销售，虽然他们提供了经济价值。
薪材聚集在森林，肉类和鱼类聚集消费，药用植物就是例子。
那么，饮用水和灌溉水，其销售价格反映分配和处理基础设施的成本，而不是水本身。
虽然有些国家也把这些商品放在的国民收入账户中，但是没有这样做的标准存在。
当商品包括在账目中，他们仍然不能被从那些有销售的中分辨出来。
衡量是环境服务困难的，例如的水的保护由森林承担，和农作物是由昆虫提供的。
虽然有些专家呼吁将其列入对环境调整账目，通常既没有经济价值，也不是服务退化涵盖的。
另一方面，然而，替代品和服务的需要，以取代他们，例如水处理植物，对GDP是有贡献的，可是令人误解。
还有一个问题是，国家收入账户对待制造折旧资本和自然折旧资本是不同的。
体育资本建筑物或一台机器，例如，在计算折旧按照传统的会计核算原则，而所有的自然是资本消耗计为收入。
循环经济与企业环境成本控制外文文献翻译
文献出处: Markus A. The research of circular economy and the enterprise environment cost control [J]. Journal of Cleaner Production, 2016, 1(3): 215-227.原文The research of circular economy and the enterprise environment cost controlMarkus AAbstractSince middle period of last century, with the rapid development of economic and social and environmental problems those human beings are facing increasingly serious. Atmospheric pollution, global warming, resource supply tension, biological species loss, serious soil and water loss, noise pollution, waste and environment problems are serious threat to human survival and development. Environmental protection and rational utilization of resources has become a common problem that human beings are facing. According to the environmental protection department statistics, 70% of the world's environmental pollution from the production and business operation activities of enterprise, especially in manufacturing enterprises, they each year about more than 50, one hundred million tones of waste harmless and nearly one billion tons of hazardous waste. Therefore, the research enterprise environment management is very important to solve the problem of the human environment pollution.Keywords: Circular economy; Environmental cost; The cost control1 IntroductionAt present, the economy is growing, but the environmental pollution, ecological imbalance and a series of environmental problems are growing. How to adapt to the current circular economy concept, in promoting enterprise contribute to the sustainable development of the society at the same time, realize the sustainable development of its business, and has become the common focus of attention of the international accounting field. Under this premise, the enterprise environment cost management arises at the historic moment. Environmental cost control is a key link of cost management implementation environment, directly affects the success or failure of environmental cost management. In this paper, from the Angle of view of theconcept of circular economy, in the further study of the scholars of environmental cost control model is established and the related environmental cost management theory, on the basis of reference to the quality cost control ideas, build enterprise dynamic environmental quality cost model, the environmental cost control research is quantified and the model, and from the perspective of circular economy enterprise environment cost control strategy, the last on how to perfect the enterprise environment cost control put forward the corresponding countermeasure and the suggestion, for enterprises to strengthen environmental cost management to provide some theoretical reference and support for the decision of its environmental costs. The traditional development view is to pure economic growth as a measure of the development of the main sign. This development idea to bring to mankind the rapid economic growth, at the same time brought about by the negative effect is obvious, that is the shortage of resources, ecological damage, threats to the sustainable development of the human society. Therefore, in order to deal with this dilemma, the concept of "sustainable development", namely, economic development should be fair and consistent and intergenerational fairness and generation. Since the end of last century to establish sustainable development strategy, taking the path of circular economy and constructing circular society has received universal around the world and become a very important channel for the sustainable development in the developed countries and many countries are in the form of legislation to promote and circular economy in the future a long period of time will become a development trend and trend.2 Literature reviewEnvironmental cost accounting is an important new field, than moons (Beams.F.A), published in the journal of accounting is research on the social cost of pollution control in marine (Marlin. Jet.) And spublished accounting problems of pollution, is recognized to be the beginning of the research on enterprises environmental cost. United Nations conference on international accounting and reporting standard intergovernmental panel research on environment cost also early, once disclosure of environmental cost is conducted in-depth research for a long time. The group in 1998approved the announcement of the position of environmental accounting and reporting is considered to be one of the first international guidelines of environmental accounting and report, the announcement from the Angle of the destruction of the environmental impact for the first time to define the concept of environmental cost, namely enterprise adverse effects on the environment and to prevent the business activities or be forced to take measures of costs and other related costs, enforce environmental standards announcement lists to keep and improve the air quality at the same time, carry out environmental audit and inspection cost, the fines, compensation and other costs related to environment, although is beyond the scope of the concept of environmental cost, but also should be disclosed in a timely manner. It is now accepted that is a definition of science. U.S. Environmental Protection Agency (United States Environmental Protection Agency, hereinafter referred to as U.S.E PA) published in 1995, the enterprise management tools, environment accounting is introduced: key concepts and terminology ", defined the concept of Environmental costs, to the enterprise listed companies the possibility of Environmental cost and the classification. The environmental cost is defined as: environmental loss cost, refers to the expenses and costs caused by pollution their spending. Environmental protection costs, is refers to the enterprise and the pollution sources of the isolation of various costs, such as to prevent the noise pollution and the costs of anti noise equipment purchase. Transaction cost, environment refers to the management environment of information processing cost. To eliminate environmental pollution costs, is to eliminate pollution and related costs, such as governance white pollution and the degradation of expenses, etc. At the same time, the environmental cost is further divided into traditional cost, accidental cost; potential hidden costs associated with the image of four categories, such as part and for the first time because of the environmental load to the irrelevant third party or social loss is caused by the social costs are included. The book because of its strong operability and become the technology of enterprise environment cost management practice guidelines. The Canadian association of chartered accountants (CICA) (1993) the environmental cost is classified as environmental loss cost and environmental cost. Environmental cost isrefers to as a result of damage to the environment and the enterprise bear the compensation, environmental governance costs, damages, fines, etc., countermeasures for environmental cost take countermeasures and environmental protection activities for related expenses.1999 Japanese environment agency audit and passed "the guidance of grasping and disclosure about the cost of environment preservation key point, from the specific content of environment preservation costs on the definition, also expounds the general format of environment preservation cost disclosure. The report will be environmental preservation cost is defined as: in order to reduce the enterprise production activities of the adverse effects on the environment and related costs. Dutch national bureau of statistics (CBS) (2000) definition of environmental costs into the cost of environmental protection, and environmental protection is refers to the "due to prevent adverse effects on the environment caused by the environmental behavior", the definition contains the narrow scope of the environment cost, according to this definition, net financial benefits for the enterprise's activities are not included in the enterprise environment, to protect the surrounding community housing security for the purpose of behavior were excluded.3 The theory foundation of enterprise environment cost3.1 The external economy theoryThe university of Cambridge, Marshall and pious is put forward for the first time in the last century "externalities" this concept, it is to point to when a behavior of economic agents (or individual consumer behavior) to the other main body or person caused by the influence of uncontrollable, there are externalities. Externalities according to the result of its impact on the rest of the body and can be divided into external economy and external economy. Because adverse effect to the outside world is called external diseconomy, he refers to some businesses or individuals neither for other enterprises and individual economic activities adversely affected, nor from the impact of these companies and individuals to get compensation of economic phenomena, such as river upstream paper mill discharge sewage, caused the downstream harvest crops, agricultural production condition. Main aim of the research environment problem of externality is adopted the method of economicmanagement, explore the root causes of environmental problems (external diseconomy), namely the externalities of production and consumption and the influence of it, and put forward the solution to environmental pollution and ecological destruction this external diseconomy problems the feasibility of the scheme.3.2 The sustainable development theoryLed by the Norwegian prime minister, world commission on environment and development in 1987, in "our common future" in the report puts forward the definition of sustainable development. Sustainable development refers to satisfy the need of the current and the contemporary, and will never be a threat to the ability of future generations to meet their needs of development mode. Theory of sustainable development for economy and society, human and the nature coordinated development, slam the door simply will develop as strengthening the manpower, equipment, and natural input output growth process of traditional attitudes. Sustainable development is based on protecting natural resources and environment, to encourage economic development conditions, to improve and enhance the quality of human life as the goal, the use of resources accounting system for the resource pricing, through the innovation of science and technology and social system, promote efficient and clean production, improve the natural resources and ecological sustainability.3.3 The circulation economic theoryIn the 1960 s the famous American economist Kenneth Bohr was first put forward the concept of this new circular economy. He was in the "economics of spacecraft compare the entire earth's economic system to a spaceship, and argues that only by strengthening the earth system itself resources circulation way to realize the sustainable development of the whole earth system. This kind of economic ideas have greatly promoted the international economic research resources and the environment. Proposed to the traditional way depends on the development of resource consumption to promote economic growth to rely on ecological resources circulation mode of economic development. In general, the Circular Economy (Circular pa) is the term for Material closed-loop flow type (Closing Material Cycle) is short for the Economy, is the Material, characteristics, cascade and closed Cycle use for energy performance inthe use of resources and environment for efficient utilization of resources, low pollution emissions, and pollution "zero emissions". In essence, the circular economy is a kind of ecological economy, he asked the integrated use of ecology law to guide the economic activities of human beings, not just based on the traditional mechanistic. Its characteristic is to put the clean production and recycling of waste, its core is the resource recycling and saving, the maximum improve efficiency of resource utilization, so as to realize resource conservation, improve efficiency and reduce pollution.3.4 The clean production theorySince the middle of the last century, began to pay more attention to environmental issues. Each country began to invest huge manpower and increase investment in equipment and technology research and development to the governance of the pollutants in the process of production, although certain achievements have been made but the way of the end is still not ideal. Cleaner production is at the end of the adopted corresponding environmental protection measures and countermeasures have failed to meet expectations of pollution control target under the background of innovative environmental management thoughts. Its focus is on pollution prevention before, through the enterprise production process control, eliminate pollution from the source. It's called also each are not identical in different countries, but they just focus on different aspects of clean production and essentially the same. For example: Japan known as the "pollution-free technology", Germany and France, known as the "no by-product production", north American countries known as the "pollution prevention", in addition to these common appellation, other areas also call it "green production", etc.译文循环经济与企业环境成本控制研究Markus A摘要自上世纪中期以来，随着经济和社会的快速发展，人类面临的环境问题日益严重。
环境成本【外文翻译】
外文文献翻译译文原文：Environmental CostsToday, the importance of the environment is widely recognized by companies. With an increase in environmental legislation, corporations realize that they have to factor the environment into their everyday management decisions. However, because some corporations are too focused on earnings and financial costs, the impact of their operations on the environment can only be taken into account if it is quantified in dollar terms —this is significant since environmental costs are often grossly underestimated. According to a 2006 Statistic Canada study, Canadian firms are estimated to have spent a total of $8.6 billion on environmental protection, including 44per cent for capital expenditures and 56 per cent for operating expenditures. This underestimation is due to widespread “hidden” costs. In a study published in 2001, U.S. researcher revealed that for every dollar of environmental costs identified as such by companies, there were hidden environmental costs of $10. Companies can’t manage what they can’t measure; therefore, they need to measure their environmental costs in order to manage and reduce them; or perhaps, turn environmental management into a strategic advantage.What to include in environmental costsThe first challenge is how to define environmental costs. One solution is to use a classification developed by the United States Environmental Protection Agency in 1995. This classification makes a distinction between internal costs (borne by a company) and external costs (assumed by society as a whole, but generated by the company’s operations). Internal costs include conventional costs (e.g., direct and indirect materials, energy, etc.), potentially hidden costs (e.g., site investigation and preparation, audit, disclosure of information, follow-up of data, etc.), potential costs (e.g., penalties, fines, legal fees, etc.) and costs related to corporate image and relationships (e.g., reputation, campaign to influence perceptions, etc.). Moreover, external costs refer to environ mental degradation and to adverse impacts forhumanbeings, their property and their welfare. There is a debate about whether or not external costs should be part of corpora cost management. However, more stringent regulations in terms of environmental liability are increasingly internalizing costs that have heretofore been considered external. This distinction between internal and external costs is crucial to measuring environmental costs.Life-cycle costing, environmental balance, full-cost accounting, total-cost accounting and activity-based costing are costing methods used by companies. These methods are not mutually exclusive and a number of parameters are common to several methods.Life-cycle costingLife-cycle costing is based on a more global approach of life-cycle analysis. There are two major methods based on a product’s life cycle, e.g. from research and development to disposal (the “cradle to grave” approach) or its reuse/ recycling by the producer (the “cradle to cradle” or C2C approach), tak ing into account factors such as transportation. Life-cycle analysis, a method recognized by ISO 14000 standards, consists in analyzing each and every flow of input and output materials for each product. More specifically, in environmental terms, this approach analyzes the actual and potential impacts of these flows on the environment. As such, it includes three stages: (i) an inventory of all flows related to energy, water, raw materials, air and emissions; (ii) a follow-up of the qualitative or quantitative measure of the induced environmental impact; and (iii) an interpretation of the results and an assessment of opportunities for reducing environmental impacts. This approach only makes it possible to include environmental impacts, and not environmental costs.Life-cycle costing recognizes the environmental costs generated by a company throughout a product’s life cycle, using two types of analysis jointly (on a weighted or unweighted basis) or individually: (i) the financial life-cycle cost that discounts monetary impacts from the environment to the firm, and (ii) the environmental life-cycle cost that monetizes all environmental impacts that were identified during the life-cycle analysis, e.g., impaired resources. Life-cycle costing demonstrates that costs can be several times higher than investments over a product’s life cycle. Thismakes life-cycle costing especially relevant for products with a long lifespan or with relatively high operating costs, such as real estate and highways. In addition, the discounting of costs, e.g. the recognition of time, makes it possible to compare the costs of two products. However, this advantage may also be the main drawback of this method, as it raises the problem of correctly planning for future costs and selecting an appropriate discount rate. In fact, discounting specific environmental costs is controversial, since environmental impacts increase over time. It is therefore not unusual for costs to be nil today, but exceedingly high a few years from now, which is contrary to the very principle of discounting. Accordingly, discounting environmental costs could lead to minimizing financial interest for projects that reduce future environmental costs.Moreover, these two methods raise the same problem of uncertainty as to future repercussions. It may be a good idea to use sensitivity analyses, scenarios, and ranges to allow for the probability that certain contingencies will occur. A more meaningful restriction relates to the fact that these methods exclude consideration of all types of costs. Intangible costs, including those driven by relations with stakeholders, are not considered, nor are contingent costs, since it is not easy to relate such costs to a specific phase in the life-cycle of a product, making it highly improbable that they will be included in life cycle methods.Environmental balanceThe environmental balance method consists in identifying, and then measuring, the flows of inputs and outputs of a firm, a service, a process or a product in terms of energy, water, materials, waste or emissions. It can therefore be used at the inventory stage of the life-cycle analysis or as an initial step of many other methods. The underlying assumption of this method is based on the law of conservation of thermodynamic masses—total inputs are by definition equal to total outputs plus the net accumulation of materials in the system. All inputs become outputs, hence the term “balance.” The part of a flow that actually goes into the production of goods can be used to indicate the percentage loss of materials and, accordingly, the opportunities to improve the production process. Similarly, a large number ofenvironmental performance indicators can be determined from the data produced by an environmental balance. Traditionally, an environmental balance is performed in physical, non-monetary terms (kilograms, kilowatts, etc.). Moreover, a sub-category of environmental balance, called material flow analysis (MFA), allows a company to include an allocation stage of flows to each of its various products.Two major criticisms have been levelled at the environmental balance method. First, its input/output analyses fail to measure environmental impacts, as they relate strictly to a company’s use of natural resources without regard to their valu e for the environment. The second major criticism is that this method fails to provide monetary information. However, the value of flows could be estimated in monetary terms if required. In addition, the environmental balance is generally used only as a prerequisite to the use of other methods.Full-cost accountingThe full cost represents an allocation of all costs to a product (materials, labour, overhead, etc.) including potential and actual environmental costs. With this approach, it is possible to obtain enhanced operational knowledge and to select products with a lower cost (whether it be environmental or not). However, in environmental terms, full cost often refers to a consideration of the monetary value of external costs. This raises the problem of how complex it is to monetize the cost of externalities.Total-cost assessmentThe total-cost assessment method, developed by the Tellus Institute, is similar to full-cost accounting. Whereas the latter approach is generally used to measure the cost of products, total-cost assessment is often carried out to measure the cost of capital investments. Additionally, the classification of costs used for a total-cost assessment requires the identification of costs that are specifically related to the environment. The full-cost accounting method deals with all of the costs related to a product, and does not require that environmental costs be identified.The major advantage of total-cost assessment is that it includes more of the costs relating to a capital investment or a product than life-cycle costing, e.g. intangible and contingent costs, while still taking the entire life cycle into account. Thus, it measuresdirect and indirect costs, contingent and intangible costs with due consideration for risks and, accordingly, the related probabilities that they will occur. In addition, external costs can be included in a total-cost assessment, and this method can be applied simply by using software containing a database to assess external costs related to pollutants and compute them according to the probability that they will occur. Activity-based costingOne of the primary problems with measuring and managing environmental costs is related to the allocation of such costs to the activities or products that generated them. In fact, many companies treat environmental costs as overhead and don’t identify them as related to the environment, which contributes heavily to the underestimation of environmental costs. Activity-based costing can therefore enable a firm to allocate environmental costs to activities, and then to products, overcoming any inaccuracies related to their inclusion in overhead. It should be noted, though, that using this approach requires the prior identification of environmental costs. Activity-based costing can be used the traditional way or by inserting an “environmental” driver to allocate environmental costs either to activities first and products second, or from an “environmental” activity to the products that generate the costs.How to measure external environmental costsAlthough there are several methods to measure external costs, the three major methods are: 1) control costs, 2) restoration costs and 3) damage costs.1) Control costsThe underlying assumption for this method is that the cost of environmental impacts (including pollution) for a company would be equal to the cost of installing, operating and maintaining technologies that might have enabled the company to avoid such damage to the environment. The logic is based on marginal cost, e.g. the cost of an additional unit of damage is estimated by the cost that the company would have been required to spend to avoid such damage. This is the most simple method of measuring external costs, and the easiest to justify, as it generates the cost that a company would actually have incurred to avoid the production of externalities or thatit will incur in future should regulations require it to reduce the damage that it causes. One way to obtain these costs is to refer to the costs incurred by businesses in countries where regulations are more stringent or to engineering or environmental consultant studies. However, this method does not really estimate the cost of environmental damages, but rather a theoretical value for the company.2) Restoration costsIt is also possible to estimate externalities based on the cost of restoration or treatment of the damage that has been caused. For instance, when the Exxon Valdez struck a reef in 1989, the 11 million gallons of oil that were spilled generated over $1.25 billion in restoration costs. Still, the applicability of this method is restricted by the lack of data on costs incurred by the company and other firms in the industry.3) Damage costsThis methodology is used to estimate the cost of the damage per se. It includes a number of methods designed to estimate, scientifically or economically, the cost of damages to the environment. The methods include, notably a) the market price method and b) the conditional assessment method.a) Market price method: The cost is equal to the value of similar goods on the market. One example would be the difference in price between two perfectly identical homes, on perfectly identical lots, one of which is polluted. The difference in the selling price of the two homes (and of all other homes in the vicinity) would constitute, under this method, an estimate of the cost of the pollution-related damage. However, the absence of a market for most environmental assets makes this method hard to apply.b) Conditional assessment method: This method implies that an affected population is asked directly how much it would be willing to pay (willingness to pay) or to accept (willingness to avoid) for an improvement or a deterioration in the quality of its environment. The sum of the amounts provided is deemed to represent the cost of the externalities. This method is therefore based on a survey and remains highly subjective.Selecting methods of measurementThere are a large number of differences between these various methods. Indeed, not all of them make it possible to monetize environmental costs or to consider all types of costs. Similarly, some methods only allow for the identification and/or allocation of environmental costs.Environmental costs represent an increasingly large portion of the costs incurred by companies (internal costs) and society as a whole (external costs). Several methods exist to measure the costs incurred by companies, including those based on a product’s life cycle, environmental balance, full-cost accounting, total-cost accounting and activity-based costing. Moreover, the environmental costs borne by society, but related to a company’s operations, can also be taken into consideration using a method such as cost of control, of restoration or of the damage itself. The selection of these methods should be combined with the company’s existing methods to avoid excessive costs that relate to a change in method. A cost-benefit analysis on whether to change or modify a cost-management method should be performed. However, it is important to realize that the measurement and management of environmental costs allow companies to allocate such costs to activities and to the products that generated them and, accordingly, to avoid making non-optimal decisions about selling prices, product mix and capital investment. Similarly, they also enable the company to increase stakeholders’ awareness of the costs incurred by the company and to encourage management and employees alike to reduce environmental costs.Source:Rannou.clemenceHenri,Henri.Jean-Francois. Environmental Costs[J].CMA Management,2010,(84):28-32.译文：环境成本现今，公司环境的重要性被广泛的认可。
成本会计 外文翻译 外文文献 英文文献 中小企业环境成本会计的实施
成本会计外文翻译外文文献英文文献中小企业环境成本会计的实施IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1(ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systemsare 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 commonly 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 basisfor the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to becontinuously revised to ensure that they work well when applied in small and medium-sized companies.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 areenvironmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). 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 notfocus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existingaccounting system, and to comply with the problem ofdistinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration1of 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 manycompanies, the priority would be monetary (environmental) informationfor use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized 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 medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitment in start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliers2Keeping these characteristics in mind, the chosen ECA approachshould be easy to apply, should facilitate the handling of complex 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 “eco-ef ficiency” approach ofIMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003)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 anintegrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues andhow to obtain it.2(METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. Theproject thus developed a method for implementing ECA in the companiesthat 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 stage of theproject 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 Visualization3At 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 theconcept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysisof material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced wastedisposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combinedafter completion. With such standard elements and prototypes defined, a company 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 AccountingIn 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 net 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 comparably 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 into4context allows principal processes to emerge; these form the basisof process-oriented 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 product-related 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 companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably preventseffects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling andAcquisitionOn 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, afew modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows5and so-called 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 companies with specific production processes, anintegrated concept is best suited, i.e. conventional andenvironmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-datadefinitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees onall matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.6中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来(参考Fichter et al., 1997, Letmathe和 Wagner , 2002)。
环境会计文章翻译
DOI:10.1007/s00267-003-2625-2PROFILEEconomic Values and Corporate Financial StatementsV ANESSA MAGNESSSchool of Business ManagementRyerson University350VictoriaSt.Toronto, Ontario M5B2K3, CanadaABSTRACT/Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain.Furthermore, demand for this sort of information appears small. Some of these issues may be resolved overtime. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of “sustainable development,” efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.Key words: Environmental accounting; Social responsibility; Social responsibility reportingOne goal of accounting is to secure economic growth by luring investment dollars and labor resources away from low value uses toward higher value ones (Scott1997,Wildavsky1994). Accounting procedures were designed to track and report business activity with this as the overriding objective. There was no theoretical framework, however, providing guidance as to what information company managersshould disclose in financial statements. Initial attempts to develop external reporting theory focused on the needs of a very narrow segment of society: shareholders and creditors. There is a history, however, of company annual reports including nonfinancial disclosures on human resource management, community involvement, and environmental issues. This history gave rise to what is now called “social responsibility acc ounting.”Of all social responsibility issues appearing in financial statements over time, environmental information has been the most persistent. Accounting literature, both early and recent, stresses the need for information externalities (Mobley1970, Estes1972, Ramanathan76, CICA1997) or business impacts that are omitted from accounting records but borne by outside parties, as these may result in future monetary claims against a company. Accounting procedures rely on market-based transactions, however. Given the nonmarket nature of environmental values, the development of a generally accepted disclosure format has been fraught with difficulty. While accounting users draw their information from a variety of sources, not just the financial statements (Ball and Brown 1968), the annual report remains the most common medium for communication for the general users of accounting information (CICA1994), and for financial analysts in particular (Barron and others1999). So if the accounting profession is to maintain its usefulness in the business community, it must compete with these other sources to provide investment related information in a timely and cost-effective manner(Beaver1973,Rockness1985). On the part of the companies themselves, the persistence of environment-related information implies two significant changes in managers’views of the annual corporate report:(1)that they now address a much broader based group of accounting users and(2)that environmental matters warrant a regular place in these reports.This article begins with a review of methods used by economists to quantify environmental values and the impact of business activity upon those values. Company efforts to incorporate these values into the accounting framework for both internal and external decision-making purposes are then discussed. While existing accounting procedures can accommodate such values, these methods raise both theoretical and practical issues for the accounting profession. These issues, and the idea that tailoring financial statements to reflect environmental values could help in the pursuit of sustainable development, are discussed in the following pages.Economic Valuation MethodologiesOne way to assess the value of an environmental resource, such as a park, is the travel cost method (TCM). The TCM uses a regression model to relate the number of visits to a site with the costs associated with those trips. In its crudest form, the TCM measures only the direct costs associated with travel and makes several strict assumptions, the most contentious of which is that time itself has no value. In truth,TC models are sensitive to assumptions concerning time (Bishop and Heberlein 1979, Fletcher and others 1990). However, it is not clear that one way of integrating time into the models is superior to any other (Fletcher and others 1990). Furthermore, the divergence between perceptions of site availability, distance, and cost from actual measures affects the reliability of TC models. Perceptions play a significant role in decision-making (Fletcher and others1990). Economists, however, have tended to work with real measures (Fletcher and others 1990), thus introducing measurement error into the model.Clawson and Knetch (1966) said that once a TC model has been devised to estimate demand for a recreational experience, it is simple to adapt it to measure the value of the resource area itself. However, any problems or errors in the recreational experience model will transfer into the resource value model. Nevertheless the TC method has been used extensively to measure demand for national parks in the United States (Clawson and Knetch 1966). It has also been used to estimate the value of environmental amenities such as the Louisiana wetlands ( Costanza and Wainger 1991) and fishing opportunities in the Adirondacks( Mullen and Menz 1985). Assessments of the environmental impacts on human welfare, such as changes in health, aesthetics, or recreational opportunities, are complicated by the interrelationship of diverse disciplines. For example, an estimation ( in dollars ) of the impact of air pollution on humans depends upon three functional relationships(Freeman1993) involving a combination of scientific and behavioral analyses. These relationships are between:(1) the rate of discharge into the environment, and a change in environmental quality;(2) a change in environmental quality and a change in the flows of environmental services (such as the loss of a clear view or a change in health ); and(3) a change in environmental services and a change in utility.While the travel cost method, with its emphasis on use values, is not sufficiently sensitive to quantify all of these relationships, hedonic pricing (discussed below ), is designed to capture their net effect.The hedonic method estimates the implicit prices of characteristics which differentiate closely related products. For example, if the value of a piece of real estate can be viewed as the discounted stream of costs and benefits associated with its attributes, then a change in any of those attributes, such as local air quality, should be reflected in a change in price. Complications associated with this method pertain to the quality of the data (Freeman 1993). Imprecision in the parameter estimates arises from the inability to mix and match in dependent variables, such as house size and number of rooms (Freeman 1993). Furthermore, the stochastic nature of the measurements creates serious problems with this estimation procedure(Freeman1993).The hedonic approach assumes that individuals have complete information aboutthe asset being valued (Freeman 1993). For example, in the real estate market it is assumed that individuals have complete information about the houses available for sale. In reality, buyers /sellers of houses accept or reject offers as they are received. The seller sets an asking price without knowing if there are buyers who would have paid more, and a buyer makes an offer to purchase, not knowing if the seller would have accepted less. In other words it is incorrect to assume the transaction price reflects the minimum willingness to accept, or the maximum willingness to pay for any of the attributes of the house (Freeman1993).。
成本会计·外文翻译
成本的系统和理论成本会计系统的使用是在酒店业务决策质量的提高。
成本控制理论的发展,结合先进的信息技术,提高了对该体系的理论能力。
然而,在很大程度上仍没有回答两个问题:1)是否导致有形的改进这些理论;b)有哪些变量驱动成功的成本会计系统。
一、决策的重点及其考虑因素1、公司高管决策使用途径旅馆经理确信需使用和这样的系统绩效方面的决策过程。
经理任何所作的决定,都基于相关的外部环境和内部环境的组织准确、及时的信息。
然而收集外部信息取决于整体状态的经济质量 (会计透明度、行政管理、可靠性等),在这一过程中,公司和它的竞争者的操作方式、管理内部信息的流动情况, 变化从一家公司到另一家公司。
无论其类型、每个公司的内部各报告系统的渠道都要取决于会计,即在管理会计报告。
管理会计(包括新管理、预算及预算控制)关心的是估计的费用和投资公司愿意为了实现其商业目标,提高控制程序和培育其财务状况的监测。
导演们坚定使用正确的成本核算系统(完全吸收成本计算,边际成本,作业成本- ABC、标准成本),使用正确的IT支持可显著提高信息流。
这样一个系统的有效性由公司的高管通过测量绩效目标的公司，体现商业决策的正确性。
作为公司需要成长,扩大,要求尺寸报告(和它的支持功能)的成倍增加。
在此背景下,使得公司可以根据他们的内在需要将信息系统定制,以便他们能扮演一个关键的角色做为战略和战术决策,同时作为内部和外部利益相关者促进公司的整体形象。
2、成本控制的意旨和方向一个对于学习关于旅游服务管理会计系统领域是特别有趣的,特别是酒店。
产品成本关于酒店服务的一部分(成本)旨在控制成本(减少它们的同时提高质量),并利用它们制作的战略和战术进行决策。
虽然生产通常是为了领域发展应用管理会计理论的特点及特殊情况,需要更多的酒店,但这只是一个简单的适应现有的理论。
在过去的几十年里,在平行于发展中壮大的酒店行业,有一个扩张的范围的优惠服务,提供了相应的变形边界之间业务功能3、现代酒店的状况和难题现代酒店,特别是豪华酒店,不仅仅提供住宿,食物和饮料服务;提供一个扩展范围的服务,其中许多公司提供的non-hotel(例如会议设施、spa、高尔夫球场等)。
环境会计信息披露外文文献翻译中英文.pdf
外文文献翻译原文及译文(本文档归max118 网hh2018 所有，仅供下载使用)中文标题：印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据文献出处：The IUP Journal of Accounting Research & Audit Practices, Vol. 15, No. 1, 2016译文字数：3900 多字原文Factors Influencing Environmental Accounting and Disclosure Practices in India: Empirical Evidence from NIFTY CompaniesB Omnamasivaya* and M S V PrasadThe study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type, legal ownership and foreign operations. The relationship is tested using multiple regression analysis. The results show that there is a positive relationship between EADI and profitability, financial leverage, industry type and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.IntroductionClimate change is one of the greatest challenges that the world is facing today. Climate change is the variation in the global climate over time. The climate change creates manifold problems like global warming, glacier meltdown, soil erosion, land degradation, deforestation, loss of biodiversity and all kinds of pollution. Human influence on the nature is one of the major causes of such problems. Indiscriminate use of resourcesand undue influence on nature in the name of development can be identified as the prime causes of climate change. As a result, in the last few decades, the adverse effect of environmental pollution on economic development has become a public concern all over the world (Goswami, 2014).The state of world‘s environment and the impact of mankind on the ecology of the world have led to increased public concern and scrutiny of the operations and performance of organizations. Globally, corporations are expected to include environmental concerns in business operations and interaction with stakeholders. As a result, firms can no longer ignore the problems of the society in which they operate. This has thus instituted a social contract between organizations and the environment, thereby making environmental responsibility a corporate dictate (Olayinka and Oluwamayowa, 2014).Every business has responsibility to use the resources at judiciously. Every enterprise needs to behave like a good corporate citizen, and the corporate behavior is judged by its actions related to the community, the steps taken to protect the environment or pollution control. In the context of the Indian corporate sector, companies are not performing as good citizens. Due to this reason many laws have been laid down by the government for making the companies good corporate citizens and fulfill their social responsibility (Chauhan, 2005).In India, the economic reforms initiated in the 1990s have unwittingly contributed to a rise in environmental problems. The awareness level of stakeholders and public regarding the environmental issues has increased the pressure on companies to disclose environmental information. As a result, the companies have started disclosing the environmental information in annual reports and sustainability reports to satisfy all their stakeholders.The Indian government has taken several steps to protect the environment. It has set up the Ministry of Environment, Forest and Climate Change (MoEFCC) with the aim to coordinate, among the states and the various ministries, the issues relating to environmental protection and antipollution measures. Necessary legislation has also been passed. In India, Central Pollution Control Board (CPCB) and State Pollution Control Board (SPCB) were established under the Water Act. The CPCB has identified 17 categories of industries which are highly polluting (Joshi et al., 2011).In India, specific environmental accounting rules or environmental disclosure guidelines for communication to different stakeholder groups are not available for Indian companies. There is no mandatory requirement for quantitative disclosure of (financial) environmental information in annual reports either under the Companies Act or as per the Indian Accounting Standards. Furthermore there are 23 stockexchanges in India which are controlled by the Securities Exchange Board of India (SEBI) Act, 1992. Each of these stock exchanges has different listing requirement for Indian companies to disclose environmental information. Therefore, any environmental disclosure by Indian companies is purely voluntary (Makori and Jagongo, 2013). Against this backdrop, the present study examines the factors determining the level of environmental disclosure information in India.Legitimacy TheoryIn order to explain the reasons for environmental disclosure, we use legitimacy theory. There are many theories which explain the various reasons for social and environmental accounting disclosures, but legitimacy theory is the most suitable theory to explain the environmental disclosure. Organizations cannot survive without meeting the societal expectations. The society expects that the organizations should be proactive in protecting the environment and minimizing the environmental hazards. In case organizations fail to meet the societal expectations, there is a severe threat to their existence. Nowadays Indian companies are legitimizing because of the awareness about environmental disclosure practices in the society. Therefore, Indian companies are taking several steps to protect the environment and are disclosing the relevant environmental information in their annual reports and company websites.Legitimacy relates to the environmental issues which are disclosedin the companies’ annual reports. This indicates the management concerns towards the community. Therefore, the management of different companies or managers have different ideas or thoughts about what the society expects and managers will adapt different strategies to show the society that the organization is meeting the expectations of the community (Zain, 2006).The theory of legitimacy is based on two fundamental ideas: companies need to legitimize their activities, and the process of legitimacy that confers benefits to businesses. Thus, the first element is compatible with the idea that environmental disclosure is related to the social pressure. In this context, the need for legitimacy is not the same for all companies due to the degree of social pressure the company is exposed to, and the level of response to this pressure. There are a number of factors which determine the degree of social pressure on companies and their responses to the pressure. These factors are potential determinants of corporate social disclosure. The second component is based on the idea that companies can expect to benefit by a legitimate behavior based on the social responsibility activity. In addition to that, the legitimacy theory provides a comprehensive framework to explain both the determinants and consequences of social disclosure (Mohamed et al., 2014).Literature ReviewKokubu et al. (2001) examined the annual reports of 1,203 companies to investigate the determinants of environmental disclosure. Environmental disclosure was measured by using an environmental disclosure index and the six independent variables used in the study were company size, financial performance, strength of consumer relations, dependence on debt, dependence on the capital market and type of industry. The study found that company size and industry type influence environmental disclosure.Elijido-Ten (2004) conducted a study on the determinants of environmental disclosures by using 40 Malaysian companies by applying stakeholder theory. The environmental disclosure was measured by using an environmental disclosure index. The study used three determinants: stakeholder power, strategic posture and economic performance. The study found that both top management and government power were the determinants of environmental disclosure, and it was also found that there was no relationship between economic performance and environmental disclosure.Yuen et al. (2009) examined 200 companies to investigate the relationship between firm characteristics and voluntary disclosure. Voluntary disclosure practices were measured by using a disclosure index and the independent variables used in the study were concentration of ownership, ownership by state, individual ownership, firm size, leverage,profitability and type of industry. The study found that individual ownership, audit committee, firm size, and leverage positively related to voluntary disclosure.Galani et al. (2011) examined the relationship between environmental disclosure and firm size by using 100 Greek companies. Environmental disclosure was measured by using environmental disclosure index and the independent variables tested in the study were profitability, size and listing status. The study found that there was a positive significant relationship between environmental disclosure and size of the firm and it was also found that there was no relationship between environmental disclosure and profitability listing requirements.Joshi et al. (2011) analyzed as ma ny as 45 Indian companies’ annual reports to investigate the factors influencing environmental disclosure. The environmental disclosure was measured using environmental disclosure index and the independent variables used in the study were profitability, size, accounting firm, industry, foreign operations, age, ownership and financial leverage. The study found that size and industry were significant determinants for environmental disclosure.Rouf (2011) examined the relationship between firm-specific characteristics and Corporate Social Responsibility Disclosure (CSRD) by taking 176 Bangladesh companies. CSRD was measured by using the CSRD index and the variables in the study were independent directorsand firm size. The study found that there was a positive relationship between CSRD and independent directors and firm size did not affect CSRD.Abdo and Al-Drugi (2012) studied whether any company characteristics influenced environmental disclosures by using 43 Libyan oil and gas companies. Environmental disclosures were measured using content analysis through word count and four characteristics were selected: company’s size, privatization, age, and nationality. The study found that there was a positive association between environmental disclosure and company’s size, company’s privatization, and company’s nationality; and it was also found that the age of the company was significant and negatively related to the level of environmental disclosure.Oba and Fodio (2012) examined the relationship between board characteristics and quality of environmental disclosure by taking 21 companies in Nigeria. Environmental disclosure was measured by using an environmental disclosure index and the independent variables used in the study were board size, foreign directors, gender mix, and board independence. The study found that there was no relationship between board size and environmental disclosure.Suttipun and Stanton (2012) conducted a study on the determinants of environmental disclosure by using 75 Thai companies. The environmental disclosure was measured by word count and the fiveindependent variables used in the study were size of the company, type of industry, ownership status, profitability and country of origin of the company. The study found that there was a positive relationship between environmental disclosure and size of the company.Development of HypothesesCorporate SizeMany of the researchers found a positive relationship between environmental disclosure and size, and many studies supported that large- sized firms disclose more on environment (e.g., Kokubu et al. 2001; Joshi et al., 2011; Suttipun and Stanton, 2012; Makori and Jagongo, 2013; Akbaş , 2014; and Sulaimana et al., 2014).There is a contrast between small enterprises and large enterprises. Large companies require more funds and for that they raise funds through external sources. For attracting the investors and to reduce the agency cost, large companies disclose more information and therefore get public support (Joshi et al., 2011).ProfitabilityThe profitability of a firm is an important factor in determining the environmental disclosure practices. As for whether environmental issues are important or not, it is argued that when the profit is low, the importance of environmental issues is low (Joshi et al., 2011). Many studies have reported that there is a positive relationship betweenprofitability and environmental disclosure (e.g., Nurhayati et al., 2015). A very few studies did not support that (e.g., Galani et al. 2011; Rouf, 2011; Akbaş , 2014; and Sulaimana et al., 2014).Many studies have used the profitability ratios like Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Net Profit Margin and Dividend Per Share (DPS) to measure the firm profitability. This study uses ROE to measure profitability.Financial LeverageThe agency theory states that with the increase of debt proportion in capital structure, the greater is likely to be the conflict of interest between shareholders, creditors and managers; and the higher the agency cost, the greater is the incentive for managers to disclose more information. From the perspective of social and environmental responsibilities, companies with higher financial leverage are willing to disclose more environmental information to maintain good relationship with stakeholders (Joshi et al., 2011).Many studies have supported the association between financial leverage and environmental disclosure (Joshi et al., 2011; and Sulaimana et al., 2014). They reported that financial leverage has no impact on the disclosure level in India. Kokubu et al. (2001) stated that debt did not significantly influence the corporate environmental reports in Japan. However, this study uses debt-equity ratio for measuring financialleverage.Industry TypeMany studies have examined whether the industry influences the disclosure of environmental information, and many studies have supported strongly that environmental-sensitive companies disclose more environmental information than non-environmental-sensitive companies. Joshi et al. (2011) stated that environmental-sensitive companies in India are likely to disclose more environmental protection information than others. Akbaş (2014) reported that t here is a significant positive relationship between industry membership and the extent of environmental disclosure.ConclusionThe study examined the factors influencing EADI by taking a sample of 50 companies listed on NSE. The environmental accounting disclosure is measured by EADI, and the independent variables used in the study are corporate size, age, profitability, financial leverage, legal ownership, industry and foreign operations. The relationship is tested using multiple regression analysis. The R2 under the model is 0.6033, which indicates that the model is capable of explaining 60.33% of variability in the disclosure of environmental information in the sample companies. The adjusted R2 indicates that 53.72% of variation in the dependent variable is explained by the variations in the independentvariables. The results of multiple regression reveal that there is a positive relationship between EADI and profitability, financial leverage, industry type, and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.Limitations: The main limitation of the study is that the data was selected only for one year. The sample size was also limited. Another limitation of the study is that there are many variables which may influence environmental disclosure like board of directors, CEO’s role, audit firm size, etc., but we have selected very few variables.Future Scope: There is huge scope for further research on environmental accounting disclosure in the Indian context, as there is less amount of research on this subject. Further research can focus on the relationship between environmental accounting disclosure practices and financial performance of the companies.译文印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据B Omnamasivaya，M S V Prasad该研究通过从国家证券交易所（NSE）获取NIFTY 50 公司的样本来分析环境披露信息水平的影响因素。
精编【财务会计管理】企业环境成本会计外文翻译
【财务会计管理】企业环境成本会计外文翻译xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentvIMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．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 commonly 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 process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based 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 medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two maingroups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). 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. T o arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply 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 (e.g. 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 companies, 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 medium-sized 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 medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number ofemployees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex 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 “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great backgroundknowledge 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 company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies 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 stage 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 VisualizationAt the beginning, the project team must be briefed thoroughly on thecurrent 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 company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. T o ensure the completeness 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 company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving 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 stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company 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 AccountingIn 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 net 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 comparably 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 context allows principal processes to emerge; these form the basis of process-oriented 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 product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with aconventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies 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, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy 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 comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called 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 companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. T o achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications andchanges in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。
环境会计核算模式研究外文文献翻译最新译文字数3000多字
环境会计核算模式研究外文文献翻译最新译文字数3000多字文献出处：Mount R. Environmental reporting and accounting in Australia: Progress, prospects and research priorities [J]. Science of the T otal Environment, 2015, 7（3）: 338-349.原文The Research of Environmental Accounting ModeMount RAbstractEnvironmental accounting research began in the 1970 s. Bemons wrote the social cost of pollution control research on conversion and marin's article 1973 accounting problems of pollution, has opened the prologue of environmental accounting research. Into the 80 s countries have serious consequences for the environmental pollution, more alert, intuitive understanding, many large multinational companies began to prepare the annual environmental special expense budgets, to solve the problem of environmental protection. In June 1992, the United Nations held a conference on environment and development in Brazil, through the convention on environmental protection, "21st century agenda", will determine the sustainable development as a guide to the common development of the global strategy and action. Was held in March 1995, the international accounting and reporting standard thirteenth session of the intergovernmental expert working group, the main issue is the environment accounting; it marks the environmental problems in the development of the world as a important subject has to depth development.Keywords: Environmental accounting; Measurement; The internalization of external costs. Information disclosure1 IntroductionWith the progress of science and technology, the development of productivity, the surge of population, more and more serious damage to natural, human caused global warming, acid rain, flood, abnormal climate phenomena, such as have constitute a serious threat to human survival and development. These widespread environmental problems derived from the social and economic activities of the whole world, and as the main economic activities of enterprises lack by accounting systemarrangement, etc, necessary constraints, did not effectively take responsibility to society, natural environment pollution. It caused the world attention to people of insight, hope to carry out international cooperation norms and constraints in enterprise production and business operation activities affect the environment resources. Then, in 1998 Geneva, Switzerland, the United Nations international accounting and reporting standard intergovernmental expert working group on the 15th meeting, discuss and passed about environmental accounting and reporting system, complete the international guide - the announcement of the position of environmental accounting and reporting. Out of this guide pointed out the direction for the research of environmental accounting. After that, to solve the problem of environmental accounting, many experts and scholars put forward the view of the environmental accounting system should be established.Environmental accounting system is generally divided into two aspects of macroscopic and microscopic. Macro environment accounting is a social perspective to look at the value of resources and environment and ecological environment balanceproblems. At the same time, the micro environmental accounting as a macro environment accounting support, reflected the enterprise as a member of the society, should assume due to the business activities on the environment pollution caused by the responsibility and obligation. This requires the micro field should reflect the enterprise environment accounting system, adopts appropriate recognition and measurement method, comprehensive, continuous, systematically reflect the enterprise's environmental expenditure and income, and the environmental behavior of enterprises to supervise and analysis of information relevant to the user to provide comprehensive enterprise information, meet the requirements of the public enterprise shall bear the obligation of environmental protection demands.2 The overview of current researchEnvironmental accounting as a new branch of accounting is a combination of environment, environmental economics and development economics, accounting concepts and knowledge. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time toabsorb and reference to include the environment, environmental economics (and its branch disciplines such as economics and pollution hazards economics, resource economics, ecological economics), in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system. Environmental accounting theory and method of system involves the environment accounting hypothesis, accounting target, environment accounting object,etc. Core at the same time, involved in the field of environmental accounting measurement problem, given the environment accounting measurement are different from the traditional accounting, environment accounting measurement basis has the characteristics of multiplicity: opportunity cost, marginal cost and replacement costs can act as environmental accounting measurement basis. In addition, in view of the fuzziness of environmental accounting measurement can be reference to the principle of environmental economics explained; About environmental accounting report, there are two main types: supplementary report mode and independent mode. In addition, about the content of the environmental cost accounting management involves both environmental financial accounting recognition, measurement, and embodies the environmental management accounting cost control, investment decision-making, and the requirements of performance evaluation. Environmental accounting is an important part of implementing sustainable development strategy. Under the concept of sustainable development, the enterprise should be the environmental protection work through to the whole process of production and operation of the enterprise. At the same time, the assessment on the operator's fiduciary duty, should not only consider the economic accountability, should also include the social and environmental accountability.2.1 Environmental accounting research in the United StatesThe research and application of the environmental accounting is in the leading level in the world. This is mainly due to the United States environmental protection agency (hereinafter referred to as the EPA) strong impetus. Under the impetus of the EPA, many research institutions and associationreleased the stakeholders actionagenda: studio of environmental cost accounting and capital budget of a report. The report, for the development of environmental accounting, needs to solve the problem of four centers: (1) the good understanding of related terms and concepts;(2) to create internal and external management incentives;(3) education, guidance and promotion;(4) the development and dissemination of analysis tools, methods and systems. Since then, the EPA environmental accounting project along the direction of theoretical research and practical experience summed up two. In the first, first expounds the significance of environmental accounting, define the basic concepts of environment accounting. Second, EPA within the enterprise environment cost can be divided into traditional costs, hidden costs, or costs, image and public relations costs four categories, in addition to the external social costs. Finally, analyzes how the environment accounting for cost allocation, capital budgeting, process or product design, etc. The EPA argues that successful environmental management system must carry on the measurement of all environmental costs, and applied to a variety of decision-making; In the second aspect, the EPA has obtained results can be further divided into three types: one is the individual case study, to summarize the successful experience of the world's leading enterprises. Two is case set, is mainly the study of some of the same industry company; it is through the field observation and interview, questionnaire survey form a benchmark study. The combination of theory with practice to make the environment more accurately find out the problems existing in the accounting job, determine the direction of further improvement.2.2 South Korea's environmental accountingSince the mid - 1990 - s, South Korean some company began to research environmental accounting. This is mainly originated from South Korea the increased cost of environmental pollution prevention. South Korean company’s pollution p revention and control of cost from 1993 to 1999 at double-digit rate has increased dramatically, which makes the enterprise product cost rising, seriously affected the market competitiveness. On the other hand, due to the government regulation force increasing environmental regulations make financial institutions such as the external creditors more focus on enterprise environmental risk and performance, underpressure to companies to look for cost effective optimization method to improve environmental performance. Based on this, many companies have begun to realize the advance of the importance of environmental management strategy and environmental performance report, but the practice is in its infancy. Environmental accounting practice in order to promote South Korea, South Korea's environment ministry (KMOE) issued a covering the scope of environmental accounting related about "the accounting standards of environmental costs and liabilities" report, the purpose is to provide theoretical basis and the introduction of environmental accounting in South Korea relevant methods, mainly includes the definition of environmental accounting, environmental accounting conceptual framework, and the field environment accounting practices and environmental accounting in South Korea, and other standard draft.3 Environmental accounting theory basisEnvironmental accounting is closely connected withaccounting, the accounting profession of the environmental accounting mainly embodied in environmental accounting as a branch of accounting, the recognition and measurement should be the product of the multi-discipline together, its basic value can be activities to the environment and related economic activity provides reflect and control. Mainly embodied in five aspects:3.1 Environmental accounting is a new branch of accountingHere involves three levels of content: first, the environmental accounting as a branch of enterprise accounting, on the whole reflects the existing enterprise accounting (including financial accounting, management accounting, etc.), the basic principle and basic methods, and only in special cases should be considered the influence of environmental factors; Second, the economic development, the more important accounting, this concept applies not only to environmental accounting, but also in the environmental accounting factors coordination, balance social interests, enterprise and play an important role in environmental effects; Third, environment accounting is aimed at companies, administrative institution of environmental effect and influence is relatively small, or only play the role of enterprises andenvironmental work, so in the future a period of administrative institutions to establish the necessity of environmental accounting is low. This from another Angle, interpretation of environmental accounting is a branch of accounting.3.2 Environmental accounting is the product of the combination of interdisciplinary developmentEnvironmental accounting is the environment, environmental economics and development economics, theproduct of the combination of accounting. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time to absorb and reference to include the environment, environmental economics (and its branch disciplines such as economics and pollution hazards economics, resource economics, ecological economics), in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system.3.3 Environmental accounting to make the scope of the accounting entity is broaderEnvironmental accounting and financial accounting is the same need to consider the concept of accounting entity. This due to the accounting entity concept as the main body of accounting in the enterprises, to undertake the rights and obligations of assets and liabilities. For environmental accounting, the body is not just a for-profit economic organization, and should be considered a social unit and link in the total system, need a certain amount of social responsibility, and environmental accounting entity concept is beyond the scope of general enterprise accounting entity and should as far as possible from the perspective of social and environmental control of the enterprise the management activities. Otherwise, environmental accounting will be established. At the same time, the accounting should not only on the enterprise's economic benefit, but also examine environmental benefits as well as the reflection of the enterprise the combination of two kinds of benefits, which is reflected in the environmental accounting measurement model selection. Concrete embodiment in should adopt the method ofmonetary measurement, and to use the real measurement. In the monetary measurement should not only use the strong historical cost, reliabilityand need to consider the adoption of other measurement model.译文环境会计核算模式研究作者：Mount R摘要环境会计的研究始于70 年代。
成本类会计科目中英文对照（精选五篇）
成本类会计科目中英文对照（精选五篇）第一篇：成本类会计科目中英文对照四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs第二篇：会计科目解释(成本类)本科目核算企业进行工业性生产发生的各项生产成本，包括生产各种产品（产成品、自制半成品等）、自制材料、自制工具、自制设备等。
环境成本会计
一、环境成本的报告
1、环境成本报告的重要性： a:随着环境问题的重要性日益突现，利益相关者出 于对企业在处理环境问题时可能会给他们带来损 害的考虑，自然要求企业披露有关的环境成本信 息； b:由于公众环保意识的日益增强，要求政府当局 惩治环境污染严重企业的呼声日益高涨，会进一 步加大企业环境风险的程度； c:如果企业主动对环境成本信息进行报告，会赢 得消费者的信任，会为企业带来巨大的无形资产。
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环境质量成本计算与风险管理 一、环境质量成本计算 二、环境风险管理
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一、环境质量成本计算 1、质量成本一般有以下的几种种类： a:适合成本，又称任意成本 ，包括预防成本 和检验成本； b:不适合成本，又称损失成本，包括内部损 失成本和外部损失成本；
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三、我国对环境会计的分类
企业对环境的影响主要表现在改善与损害两个 方面，而其判断标准则是企业活动中所产生环 境负荷的减 少与增加 ： 1、直接降低环境负荷的成本； 2、间接作用于降低环境负荷的成本； 3、伴随着生产、销售的产品等的使用、废弃而降 低环境负荷的成本； 4、为降低环境负荷而进行的研究与开发成本； 5、为降低环境负荷发生的有关社会配合的成本； 6、其他与环境保护相关的成本
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3、环境业绩评价
a:全公司，战略事业部以及设备的评价，主要是指将全公 司，战略事业部（SBU）以及设备的环境业绩，通过三 个方面加以评价，即a：放射物、废弃物；b：规则的遵 守；c：环境改善 ； b:个人的激励，主要是指为了提高个人的激励 ； c:环境乘数，主要是指编制环境乘数表，在环境乘数上换 算环境规则的遵守目标，支付基于该乘数的资金 d:内部废弃物税，主要是指基于进入废品场所的废弃物的 数量，一旦征收来自工厂的公司内税金，废弃物的排出 量就能够大量减少 e:平衡记分卡，主要是指一旦提高环境的感受性，就能够： a：提高财务的收益性；b：增大顾客的满意度；c：提 升业务效率；d：改善技术革新以及学习。
企业环境成本核算模式的构建Constructionofenterpriseenvironmental
企业环境成本核算模式的构建（Construction of enterprise environmental cost accounting model）Construction of enterprise environmental cost accounting model Construction of enterprise environmental cost accounting model 2009-02-03 21:56:17First, the meaning of environmental costsFor a long time, environmental resources, as a special factor of production, have been excluded from the field of economics, not to mention the cost of investigating environmental factors. The air and water pollutant carrying capacity (Assimilative Capacity), landscape function and other environmental resources, because it has the function of intangibility, possession and use of non exclusive and indirect consumption, are excluded from the range of assets, the cost is not estimated. With the development of economy, the problem of environmental cost accounting has been put on the agenda. But at present the theory about environmental cost connotation, unable to agree on which is right view. From the domestic and international literature, the discussion of environmental cost often has its specific foothold, and it is difficult to give a consistent definition of environmental cost.The United Nations Statistics Office (UNSD) environment cost concept the system of integrated environmental and economic accounting published in 1993 includes two parts: (1) to reduce the number of natural resources consumption and the quality loss caused by the value of natural resources; (2) the actual expenditure in environmental protection, i.e. all expenses incurred to prevent environmental pollution and restoration of natural resources to improve the environment, the quantity and quality and the occurrence of various expenses.The environmental services agency believes that environmental costs include: (1) traditional costs such as capital, equipment, materials, labor, materials, facilities, structures, and liquidation values. (2) potentially hidden costs, including the control of environmental costs, such as notification, reporting, monitoring, testing, research, modeling, repair, bookkeeping, planning, training, examination, writing, labels, preparation, protective equipment, medical inspection, insurance, financial security, environmental pollution control, feedback, leakage stormwater management, waste management and tax; the upfront costs, such as compensation, site preparation, site design and development, procurement, construction and installation costs; the cost of late, such as closing severance payments, inventory disposal costs, after the closure of the custody fees, site investigation costs; voluntary environmental costs, such as community relations, poverty relief, monitoring, testing, training, auditing, ensure supplier quality, report (annual environmental report), insurance, planning, feasibility study, repair, recovery and environmental research, R & D, habitat and wetland protection, land planning, and other environmental projects, financial support for environmental organizations or researchers. (3) or cost, including future compliance costs, fines, reactions to future laws, repairs, property damage, personal injury compensation, legal costs, damage to natural resources, and economic losses. (4) the relationship between image and cost, including corporate image, customer relationship, and the relationship with the investors, and the insurance company, and experts and workers, relationship with suppliers, and credit relationship, and community relations, and the relationship between control etc..Economists on the definition of environmental costs generally have the following four types: (1) because of the impact on the environment and society caused by the cost of these costs, the law does not require companies; (2) the enterprise due to the financial burden of environmental regulation; (3) the cost of environmental performance;(4) all costs associated with environmental management.In addition, Miller and Blair divides environmental costs into three categories from the perspective of environmental input output analysis: (1) environmental use costs. That is, the expenses paid by the parties to the economic activities for the normal use of scarce environmental resources. (2) environmental damage cost. The environment cost is ultimately to the normal loss compensation of environmental resources, such as the development of alternative resources, exploration and discovery of new resources, promote the recovery of natural force, so as to ensure the reduction of non environmental capital and environmental sustainability services. Theoretically, as long as the user's cost is determined and levied according to the principle of opportunity cost, artificial environmental damage can be avoided. However, this condition can not be realized in reality. This is because, on the one hand, there is incomplete competition in the environment and resources market, and the price of environmental goods can not provide timely and accurate signals to reflect the scarcity of resources, resulting in predatory exploitation of environmental resources. On the other hand, because the government's information is incomplete, the pollution charge standard that deviates from it is (mostly below) the real social cost, which leads to the pollution discharge of the whole society exceeding the accepted pollutioncapacity. When the environmental cost cannot be fully compensated, which is a direct consequence of the quality of the environment was damaged, and the resulting loss includes not only the environmental value loss (the number of environmental resource depletion and degradation), but also to the production activities and human health losses. All of these losses constitute the cost of environmental damage. (3) environmental protection cost. When environmental damage occurs, human beings need extra effort and investment to restore the benign interaction of environment and economy, which leads to the cost of environmental governance. In a "pressure state response" model of human behavior, to prevent and avoid environmental damage afterwards, often in economic activity beginning to take preventive measures, the prevention of the cost and the afterwards control cost together, constitute the environmental protection cost.The United Nations international standards of accounting and reporting of the Intergovernmental Working Group of experts on the fifteenth meeting of document "environmental accounting and financial reporting position announcement" is defined as: "the environmental cost environmental cost is based on the principles of environmentally responsible, for the management of enterprise activities on the environmental impact and be required to take measures and other costs. The cost paid by the enterprise implementation of environmental objectives and requirements".Two, the necessity of the implementation of environmental cost accounting(1) environmental cost accounting is the need to implement the strategy of sustainable development. Sustainable development is the common choice of governments all over the world since1990s. In China, more than 20 years of reform and opening up, the rapid economic development at the same time, environmental problems have become increasingly prominent, environmental pollution and ecological damage increasingly become the main bottleneck restricting the sustainable development of China's social economy. Therefore, the Chinese government formulated the agenda of twenty-first Century in 1994, which regards sustainable development strategy as the basic strategy of China's social and economic development. The strategy of sustainable development involves many aspects, an important part of the establishment and implementation of environmental accounting is the overall strategy of sustainable development, environmental cost accounting as the core content of accounting environment has become an indispensable part of sustainable development strategy.(two) environmental cost accounting is the need to correctly calculate green GDP. GDP as a comprehensive index to measure a national and regional economic development level and economic benefits, the first is the establishment and development of national income statistics and macro economics based on the theory of Keynes, is a single market transaction basedinput-output accounting, statistical process GDP calculate the cost of natural resources and will not the enterprise of environmental damage into account, can not effectively reflect the relationship between economic development and environment and resources, the economic growth indicators can not reflect the level of economic development and economic growth, to a certain extent will increase the national wealth, exaggerated per capita income and economic benefits, to entice people to pursuit of value, competition speed, regardless of resource depletion, degradation and environmental deterioration. In asense, the national economic accounting system based on the traditional GDP is a "wrong baton"". GDP growth, such as misuse of resources, pollution of water bodies, deforestation, erosion of soil and extinct organisms, is clearly irrational and the loss of relevant resources and environment must be deducted from GDP. Under the strategy of sustainable development, it is necessary for the traditional GDP accounting and national economic accounting system is modified, the calculation and accounting of green GDP, need to micro enterprise environment cost accounting basis.(three) environmental cost accounting is the correct calculation of enterprise cost. The enterprise cost is concerned, the traditional accounting calculation of manufacturing cost, and neglected to the valuation of natural resources, causing enterprises occupied and pollution of natural resources, at the cost of environmental quality for "private interests", inflated its profits. Environmental accounting by cost of natural resources to establish environmental cost accounting mode accounting in the enterprises, included in the environmental cost in the production cost, can accurately check the production cost of enterprises, encourage enterprises to tap the internal potential to reduce energy consumption, maintenance of social resources and environment.(four) environmental cost accounting is the need of enterprise development. The relationship between the enterprise and the environment is very close, and a good social environment is the prerequisite and necessary guarantee for the healthy development of the enterprise. The depletion of resources, environmental pollution, climate change, waste disposal, product safety and health will directly affect the productionorganization and management of enterprise decision-making, the deterioration of the environment of the whole society will directly affect the development of the enterprise itself. In the long run, only the establishment of enterprise environmental cost accounting model to improve the accounting environmental cost of enterprises, actively coordinate the relationship between enterprises and environment resources, creating a good environment to survive and develop.(five) environmental cost accounting is the need to optimize the allocation of resources and the harmonious development of society. The scarcity of resources and the limitless nature of human desires are always the difficult problems in the process of economic development. Nowadays, with the rapid development of modern economy, this problem has become more prominent. Under the premise of limited resources, only the establishment of environmental cost accounting, to provide environmental protection, pollution prevention and elimination of environmental cost information, to find the best combination of economic and social and ecological benefits, promoting the optimal allocation of resources and the harmonious development of society,It is possible to realize the sustainable development goal of "meeting the needs of the contemporary people and not affecting the interests of future generations".Three, construct enterprise environmental cost accounting model(1) comparison and analysis of foreign environmental cost accounting models. At present, there are four kinds of international environmental cost accounting models, which are constructed from different tasks.(1) pay more attention to the calculation model ofenvironmental cost. Emphasis on calculating the cost of environmental protection accounting model, separate the cost of environmental protection, the purpose is to better understand and control this part of the cost, for external communication and communication. In November 2001, Germany introduced the VDI3800 guidelines, which identified spending on corporate environmental protection measures, and stated that environmental costs would be singled out in cost accounting. Many German companies calculate these expenditures, mainly to provide information for environmental statistics, in order to disclose statistical information about environmental protection expenditures, and to reveal the efforts of enterprises to fulfill their environmental responsibilities. Environmental accounting standards in Japan (Japanese Ministry of environment 2000) in environmental cost accounting as the core, construct an environmental accounting system including environmental indicators, and promote the development of Japanese enterprises in the environmental report. The German VDI standards and Japanese environmental accounting standards is to provide information for foreign exchange and communication, and the application in environmental protection measures in the ABC purpose is mainly to reduce the cost of environmental management and environmental protection measures, the United States have done better in this regard, they have suggestions on ABC are more familiar with, and make great efforts the enterprise is the preferred application of Activity-Based Costing in the environmental cost of environmental management and environmental protection.(2) environmental cost accounting model guided by material and energy transfer. To reduce the cost of the potential exists in the material, energy and water consumption reduction, but alsorelated to reducing emissions of "three wastes", in order to discover the cost reduction potential, some of the material and energy circulation oriented accounting method to the development in Germany and the United states. Such as German materials, energy transfer, cost accounting and waste costing, and pure material cost accounting in the United states. There is a certain similarity between material energy transfer, cost accounting and waste costing. The basic idea is to reveal the transparency of the material circulation, and to distribute the environmental costs to these materials. At present, the method of cost accounting for material and energy circulation oriented, the former is mature and with comprehensive methods, applicable to large consumption of different kinds of raw materials and auxiliary materials enterprises; the latter is more suitable for small businesses, because they used to complete the transfer of accounting methods will pay too high a price. Waste cost accounting can be regarded as the initial stage of material energy transfer cost accounting. Materials, energy, circulation, cost accounting include all materials and energy flows, while waste costing only focuses on the cost of the material lost in packaging, discards, and "three wastes". This leads to the waste of cost accounting has some disadvantages: first, the only waste and related circulation, so the consistency and transparency of material and value transfer is limited to a certain extent; secondly, some potential ecological efficiency in the process of product design focus. However，The precondition of waste costing is relatively small, so it is more easily implemented in enterprises, especially small and medium-sized enterprises.Pure material cost accounting is a method of calculatingmaterial loss cost as a traditional cost accounting tool. In view of the fact that it does not include labor costs and management costs in environmental protection activities, the disclosure of information is limited and further improvement is needed.(3) accounting model for investment decision service. This model will cost as an important environmental information enterprise investment decision required for the process of investment in design and project decision-making, according to the environmental cost data were complete investment decision, which is of special significance. Such as the German VDI3800 standards in the C part, in this part, the VDI criterion is widely considered how to invest in environmental protection system in the calculations, lists a series of cost considerations, and provides information on how to calculate the cost.(4) consider the external cost accounting model. As for a specific enterprise, the environmental cost includes two parts: the external environment cost and the internal environment cost. The external environment cost refers to the compensation expenses caused by the adverse economic consequences caused by the economic activities of the enterprise. The internal environment cost refers to the environmental costs should be borne by the enterprises, including caused by environmental factors, and has definite fees shall be borne and paid by the enterprises, such as sewage charges, compensation fees, environmental management and environmental protection equipment investment. Considering the external cost accounting model, the external cost caused by the enterprise will be introduced into the environment cost calculation system, and the internal environment cost will be reduced to reduce theTo sum up, different patterns of environmental cost accounting reflect differences in different basic ideas, objectives and related methods. As shown in the following table: Classification model of environmental cost accounting Types, basic ideas, main objectives, related methods Emphasize on calculation and environmental protectionThe cost accounting model identifies systematically and Calculate the cost of environmental protection. (1) foreign exchange;(2) to ensure the cost efficiency of environmental protection measures; the German VDI3800 standard (VDI2001); Japan Environmental Accounting Standards (Japan, Ministry of environment, 2000)Transfer of materials and energyOriented accounting model (1) finds ecological efficiency potential by modifying material flows;(2) considering environmental cost, material cost and production costImprove ecological efficiency, materials, energy transfer, cost accounting, waste costing, and apply activity-based costing in material and energy accountingInvestment decision serviceBusiness accounting modelIn the investment decision-making testConsider environmental cost factorsImprove investment decisions in product design procedures and environmental measures; the German VDI3800 guidelines (investments in pollution prevention) (VDI2001)Consider external costsThe accounting model concerns the neglected communityThe external environment cost of strategy protection is internalized, and the internal environment cost is calculated by activity based costing(two) draw lessons from the environment cost accounting experience of Germany, the United States, Japan and other countries, and construct the enterprise environmental cost accounting model suitable for China's national conditions. At present, most enterprises in China are reluctant to take the initiative to calculate environmental costs and disclose corporate environmental information,Just calculate the cost of environmental protection under the pressure of environmental protection. Normally, only to determine the environmental cost and can not meet the demand of mining enterprise cost reduction potential, the cost drivers not to reveal the depth of material cost structure, opaque environmental cost accounting data provided by the unreasonable allocation of indirect cost. At the same time, the environmental cost calculation has not really considered the information demand of alleviating environmental pressure, and limited the calculation of the waste cost. In this mode, and environment related costs accounted for the proportion of the total cost of the product is relatively low, is not important, the scope also represent only a small part of the business environment and a large number of measures to integrate cost, material related costs are not involved, it can not provide enough information for the enterprise environment management decision. Therefore, from the ecological perspective, emphasis on the calculation of environmental cost accounting model is difficult to provide the relevant environmental damage, environmental restoration, the potential loss of usefulinformation cost, ecological orientation did not reflect the environmental cost accounting, ignoring the impact of ecological efficiency of environment cost.The ultimate goal of environmental cost accounting is to promote enterprises to control costs, reduce energy consumption, improve ecological efficiency and maintain sustainable economic development. Analysis of material and energy circulation, according to the enterprise economic goals, environmental objectives and the requirements of coordination, various factors quantitative material flow system, find the waste into resources and material improvement links, optimization of environmental protection technology integration of enterprises, in order to improve the material utilization efficiency and reduce the environmental load of the enterprise purpose. At the same time, the use of the material flow cost accounting of this tool can also flow of information within the company to enhance the transparency of the material circulation, deepen the complex relationship between the operation system understanding of materials, construction can be found that the comprehensive database cost reduction potential and the correct evaluation of the improvement measures. The essential characteristics of the material flow cost accounting is the waste value of traditional cost calculation is difficult to clearly reflect as a "negative products" in the process of manufacturing enterprises to reflect, it breaks through the traditional product cost calculation ignores waste cost limitations, which can reflect the dynamic consumption of the value of natural resources waste, and guide enterprises to improve resource the utilization ratio of height to fully understand the waste reduction double effects to improve enterprise efficiency, reduce environmentalload, achieve the goal of sustainable development. Therefore, from the point of view of controlling costs and finding the potential of ecological efficiency, the material and energy transfer oriented accounting model is suitable for China's national conditions.Paying attention to the environmental costs that should be neglected by society, and internalizing the cost of external environment is the key to correctly calculate the cost of an enterprise. The external environment and internal environment cost costs are caused by economic activities of the enterprise, in accordance with the "who benefits, who pays" principle, this part of the expenses shall be borne by the enterprise burden, but usually, for various reasons, such spending still can not accurately reflect the burden of enterprise. Consider the external cost accounting model will cost internalization of the external environment, the use of certain methods of accounting recognition and measurement of corporations' impact on the external environment in the process of production and operation, and as part of the cost of enterprise, the original mainly by government contractors bear the environmental cost gradually change mainly by the enterprise to bear.In practice can be used in the physical unit and the monetary unit dual recognition and measurement of external environmental costs, and to find a reasonable method, the external environmental costs between different enterprises, units and departments to use the same resources to be allocated, effects of toxic and harmful substances not only to the confirmation and measurement of enterprise emissions in production and operation the impact caused to the environment, and measuring products after the sale in the use process may cause environment but also confirmed that the environmentalimpact caused by products and eventually scrapped when. Therefore, from the point of view of calculating enterprise cost correctly, it is more suitable to consider the external cost accounting model.。
环境会计【外文翻译】
外文翻译外文出处Business & Economic Review,2006（4）:21-27外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,约瑟芬.蔡.梅齐原文：Environmental AccountingHere's why projected cleanup costs from hazardous waste sites will be findingtheir way onto the balance sheets of Corporate America.Monitoring the production and disposal of hazardous waste has been a top priority of the United States government and the Environmental Protection Agency (EPA) since the mid-1970s, largely as a result of the Love Canal environmental disaster. Unfortunately, the remediation of hazardous waste sites is not finished, and cleanup cost estimates range anywhere between $500 billion and $1 trillion. American corporations will ultimately be held accountable for these costs. What remains to be seen, however, is exactly who, when, and how much.In terms of corporate responsibilities, this article discusses requirements regarding the financial reporting of environmental liabilities and current initiativesthat should improve the measurement and disclosure of these liabilities. Investors and business professionals alike must understand the significance of these obligations asthey relate to current and future corporate financial statements.Financial ReportingFinancial reporting requirements have evolved over time under several governing bodies. The Securities Act of 1934 created the Securities and Exchange Commission (SEC) and gave it the authority to administer federal securities laws and prescribe accounting principles and reporting practices. Companies that are considered under the jurisdiction of the SEC include any company whose stock is publicly traded. As a result, these companies are required to follow SEC disclosure requirements in their filings.The Financial Accounting Standards Board (FASB) is responsible for establishing the current standards of financial accounting and reporting. The standards or pronouncements that the FASB issues, "Statements of Financial Accounting Standards" (SFASs), are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants (AICPA), the national professional organization of CPAs.Until recently, the AICPA played a prominent role in the accounting and reporting environment. But as a result of the Sarbanes-Oxley Act of 2002, the AlCPA's Auditing Standards Board (ASB) was limited in its role of establishing Generally Accepted Auditing Standards. Auditing and related professional practice standards as they pertain to public companies are now established by the Public Company Accounting Oversight Board (PCAOB), a private-sector, nonprofit corporation created to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.Evolution of Environmental Accounting StandardsThe common definition of "environmental accounting" is "the identification, measurement, and allocation of environmental costs, the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company's stakeholders" (AICPA).Typical environmental costs include off-site waste disposal costs, cleanup costs, litigation costs, and other related costs.The first accounting standards or interpretation of standards that could be applied to environmental liabilities were enacted by the FASB in 1975 and 1976. These rules covered a generic grouping of contingent liabilities (including environmental liabilities). Initially the FASB stated that contingent liabilities arising from environmental cleanup costs should be accounted for and disclosed according to Statement of Financial Accounting Standards (SFAS) No. 5, "Accounting for Contingencies" (FASB 1975). One year later, the FASB issued Interpretation (FIN) No. 14, "Reasonable Estimation of the Amount of a Loss" (FASB 1976), offeringadditional guidance regarding loss contingencies. Essentially, the standard required losses to be accrued for when they became "probable and reasonably estimable." SFAS No. 5 is still followed today by accountants who are considering the measurement and disclosure of environmental liabilities.SuperfundPrior to Congress passing legislation granting the EPA authority to identify and sanction Potentially Responsible Parties (PRPs), most reported environmental liabilities were minimal. That changed in 1980 when Congress passed the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), commonly known as the Superfund Act. CERCLA established strict regulatory requirements regarding the release of hazardous substances from existing or future waste sites.Six years later, Congress amended CERCLA with the Superfund Amendment and Reauthorization Act (SARA).This strengthened the EPA’s authority and increased the agency’s fund balance. Under the new Superfund Act, the EPA became responsible for identifying and listing those locations throughout the United States where hazardous substances or waste either have caused or may cause damage to the environment. The EPA, through administrative or legal action, seeks to require PRPs to accept responsibility for the remediation of contaminated sites.Under CERCLA, a PRP is defined as any individual or company that is potentially responsible for, or contributed to, the contamination problems at a Superfund site. According to Paul D. Hutchinson, this can include:• Current owners or operato rs of facilities where hazardous substances have been deposited• Owners or operators of facilities at the time hazardous substances were deposited• Generators of hazardous substances deposited at facilities• Transporters of hazardous substances to facilities• Persons who arranged for disposal or treatment of hazardous substances at facilitiesOnce the EPA identifies a PRP, a liability-based program is used to address the cleanup of the site. Under the liability-based program, a potentially responsible party is classified into one of three categories:• Strict Liability - the PRP is liable for cleanup costs even when there was no negligence• Joint and Several Liability – any one party can be forced to bear the full cost of the remedy, even if several parties contributed to the waste at a site• Retroactive Liability - the provisions apply to actions that took place before CERCLA was passedAfter the EPA identifies the PRPs and their respective liability, it sends notification to the SEC and the respective companies or individuals.Regulation S-K and FRR 36With the increased environmental regulation, the accounting regulatory bodies began to issue standards regarding the reporting and disclosure of environmental liabilities. In 1982, the SEC integrated all of its environmental disclosure requirements into Regulation S-K, requiring disclosure if pollution expenditures had a material effect on the company's earnings. Regulation S-K Item 101, known as the Description of Business, requires registrants to disclose, among other things, the material effects of complying or failing to comply with environmental requirements on the capital expenditures, earnings, and competitive position of the registrant and its subsidiaries. S-K Item 103 requires registrants to describe any material concerning pending legal proceedings unless the legal proceedings involve ordinary routine litigation incidental to the business. S-K Item 303, often referred to as Management Discussion and Analysis of Financial Condition and Results of Operations, requires the disclosure of environmental contingencies that may reasonably have a material impact on net sales, revenue, or income from continuing operations.In 1989, the SEC provided further guidance by issuing Financial Reporting Release (FRR) 36. FRR 36 discusses and illustrates various disclosure requirements for the Management's Discussion and Analysis (MD&A) component of the SEC annual report 10-K filing and the shareholder annual report.Staff Accounting Bulletin (SAB) 92Even with this increase in regulation, companies were still finding it difficult to estimate liabilities that needed to be disclosed. In response, the SEC issued Staff Accounting Bulletin No.92 (SAB 92) to further clarify its disclosure requirements. SAB 92 specifically discussed the disclosure of environmental liabilities in the balance sheet. The SEC's position on the disclosure of environmental liabilities was strengthened through an agreement with the EPA in 1990. Essentially, the EPA would provide the SEC with certain quarterly information, including names of PRPs, a list of all cases filed under CERCLA, and a list of civil and criminal cases under federal environmental laws. In exchange for this information, the SEC agreed to target the enforcement of environmental disclosures.AICPA Statement of Position 96-1By 1996, the EPA had identified more than 36,000 hazardous waste sites in the United States. The EPA then took what they considered to be the most severe of the contaminated sites and developed the National Priorities List (NPL). This list contained 1,405 sites, each referred to as a Superfund site. From these Superfund sites alone, the EPA proceeded to identify 15,000 PRPs connected to these sites. These PRPs would eventually be responsible for cleanup costs that would range from $35 million to $1 billion per site. The release of this information revealed to the accounting profession that the remedial liabilities of the PRPs were significant and, therefore, required better accounting and disclosure. As a result, the AICPA issued Statement of Position (SOP) 96-1, "Environmental Remediation Liabilities," which provided specific guidance on estimation and the financial reporting of environmental accruals and contingencies.Analysis of the Standards (Past and Present)(A) Recognition of Environmental LiabilitiesRecognition pertains to when a liability should be reported in the financial statements. Contingent liabilities are obligations that are dependent upon the occurrence or nonoccurrence of one or more future events to confirm the amount payable, the payee, the date payable or its existence. The most significant liability thata firm faces in relation to environmental accounting comprises the remediation costs. Remediation costs typically include cleanup costs, litigation costs, and other costs associated with legal compliance.FAS No. 5，mentioned earlier，requires that a provision for a loss contingency be recorded and a liability recognized in financial statements when both of the following conditions are met:• It is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements• The amount of the loss can be reasonably estimatedFASB Interpretation (FIN) No. 14 provides additional guidance on how to recognize a loss contingency when the estimated loss is within a specified range. It recommends that the minimum amount of the range be accrued, unless some amount within the range appears at the time to be a better estimate than any other amount within the range.The AICPA SOP 96-1 expands the types of costs that may be appropriately accrued and the ability to consider technologies under development in order to help assess the ultimate cost of remediation efforts more accurately. PRPs must now use a more conservative approach (increase the probability of loss recognition) than under the prior provisions of SFAS No. 5 to ascertain if they should accrue such liabilities. According to the SOP 96-1, the probability criterion of SFAS No. 5 is met if the EPA has decided (or probably will) that the company must participate in remediation. Liabilities must now be recognized when litigation has commenced or an assertion of a claim is probable whenever the PRP is associated with that site. In addition, PRPs must now accrue potential environmental remediation liabilities "up front," all at once, rather than recognize the expenses when they are actually paid.(B) Accounting for Recognized Environmental LiabilitiesWhen a company has determined that an environmental obligation exists, it must be measured and accounted for based on available information. Key accounting issues related to the recognition of environmental liabilities are highlighted below: Estimates of the Environmental LiabilityAccording to AlCPA's SOP 96-1, once a liability is determined, its magnitude must be estimated. In developing the estimates, according to Kathleen Blackburn Hethcox, Richard Riley, and Jan R. Williams writing in National Public Accountant, the factors below should be considered:• The extent and type of hazardous substances at the site, and the costs to be included in the estimate• The effect of expected future events or developments• The range of technologies that can be used in remediation• The number and financial condition of other PRPs• T he effect of potential recoveriesEarly estimates of loss can be revised later if new information gives cause for a change. The revisions should be accounted for as a change in accounting estimate, thereby only affecting current and future financial reporting. No retroactive restatement of prior year financial statements is allowed under SOP 96-1. The SOP 96-1 also recommends that for various stages of remediation, benchmarks be used to evaluate the extent of the amount that can be estimated. At a minimum, the estimate should be evaluated as each benchmark occurs; which includes identification of the company as a PRP, receipt of a unilateral administrative order requiring a removal action, participation in a remedial investigation (Rl) or feasibility study (FS) as a PRP, completion of a feasibility study, and issuance of a record of decision.Source: Brian B Stanko, Erin Brogan, Erin Alexander, and Josephine Choy-Mee Chay.Environmental Accounting[J]. Buinese & Economic Review, 2006,(4):21-27. 译文：环境会计本文讲述了，为什么从预算有害废物的清除成本可以看出美国公司编制资产负债表的方式。
环境会计外文文献及其翻译(可编辑修改word版)
河南科技学院新科学院2013 届本科毕业论文（设计）外文文献及翻译Environmental Accounting学生姓名：叶乃润所在系别：经济系所学专业：国际经济与贸易导师姓名：郭晓明（助教）完成时间：2013 年 4 月 18 日Environmental Accountingby Joy E. HechtInterest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.The field of environmental accounting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and well established in a few. But the idea that nations might integrate the economic role of the environment into their income accounts is neither a quick sell nor a quick process; it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for the United States.One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the impacts of different growth patterns on compliance with international conventions on pollutant emissions.More recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wasting Assets: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soil assets. Once adjusted to account for that depreciation, Indonesia’s GDP and growth rates both sank significantly below conventional figures. While “Wasting Assets” called many to action, it also operated as a brake, leading many economists and statisticians to warn against a focus on green GDP, because it tells decision makers nothing about the causes or solutions for environmental problems.Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Namibia began work on resource accounts in 1994, addressing such questions as whether the government has been able tocapture rents from the minerals and fisheries sectors, how to allocate scarce water supplies, and how rangeland degradation affects the value of livestock.The Philippines began work on environmental accounts in 1990. The approach used there is to build all economic inputs and outputs into the accounts, including non marketed goods and services of the environment. Thus Filipinos estimate monetary values for such items as gathered fuel wood and the waste disposal services provided by air, water, and land; they then add in direct consumption of such services as recreation and aesthetic appreciation of the natural world. While their methodology is controversial, these accounts have provided Philippine government agencies and researchers with a rich array of data for policymaking and analysis.The United States has not been a leader in the environmental accounting arena. At the start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals sector, but this preliminary attempt became embroiled in political controversy and faced opposition from the minerals industry. Congress then asked the National Research Council (NRC) to form a blue ribbon panel to consider what the nation should do in the way of environmental accounting. Since then, Congressional appropriations to BEA have been accompanied by an explicit prohibition on environmental accounting work. The ban may be lifted, however, once the recommendations of the NRC study are made public.How environmental accounting is being done varies in a number of respects, notably the magnitude of the investment required, the objectivity of the data, the ability to compare different kinds of environmental impacts, and the kinds of policy purposes to which they may be applied. Here are some of the methods currently in u se.Natural Resource Accounts. These include data on stocks of natural resources and changes in them caused by either natural processes or human use. Such accounts typically cover agricultural land, fisheries, forests, minerals and petroleum, and water. In some countries, the accounts also include monetary data on the value of such resources. But attempts at valuation raise significant technical difficulties. It is fairly easy to track the value of resource flows when the goods are sold in markets, as in the case of timber and fish. Valuing changes in the stocks, however, is more difficult because they could be the result either of a physical change in the resource or of a fluctuation in market price.Green GDP. Developing a gross domestic product that includes the environment is also a matter of controversy. Most people actively involved in building environmental accounts minimize its importance. Because environmental accounting methods are not standardized, a green GDP can have a different meaning in each project that calculates it, so values are not comparable across countries. Moreover, while a green GDP can draw attention to policy problems, it is not useful for figuring out how to resolve them. Nevertheless, most accounting projects that include monetary values do calculate this indicator. Great interest in it exists despite its limitations.Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Department has coordinated some of the ongoing efforts toward this end since the 1980s. In 1993, theUN published the System for Integrated Economic and Environmental Accounting (SEEA) as an annex to the 1993 revisions of the SNA. SEEA is structured as a series of methodological options, which include most of the different accounting activities described above; users choose the options most appropriate to their needs.No consensus exists on the various methods that the UN recommended. In fact, SEEA is now undergoing revision by the so-called “London Group,” comprised primarily of national income accountants and statisticians from OECD countries. The group’s work will be an important step toward con sensus on accounting methods, but the process will be lengthy: Development of the conventional SNA took some forty years.A number of steps can be taken now toward the goal of ensuring that environmental accounting is as well established as the SNA. First, information must circulate freely about existing environmental accounts and how they are contributing to economic and environmental policy. Ongoing work needs to be identified and systematically reviewed and analyzed to learn lessons, which may inform the design and implementation of future accounting activities. The Green Accounting Initiative of the World Conservation Union has embarked on this effort, and a number of other organizations are calling for similar activities. Use of the World Wide Web may facilitate access to unpublished work, although it will require a concerted effort to obtain accounting reports and seek permission to load them on the Internet.Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the field—including economists, environmentalists, academics, and others outside of the national statistical offices—should take a proactive role in tracking the work of the London Group and insist that the standard- setting process involve participants representing a spectrum of viewpoints, countries, and interested stakeholders. An opportunity exists for research institutes to take a lead in identifying the financial resources needed to facilitate a broader standard setting process, and to elicit a full range of voices to build a consensus on methodology.Finally, and perhaps most importantly, the more countries institutionalize construction of environmental accounts, the greater the momentum for more of the same.Still, building accounts—like developing any time series statistics—will not happen overnight. Their construction will require sustained institutional and financial commitment to ensure that the investment lasts long enough to yield results. But the experiences of Norway, Namibia, and the Philippines show that such a commitment can pay off; it is a commitment that more countries around the world need to make.环境会计by Joy E. Hecht由利益增长改变国民收入核算制度以促进了解经济和环境之间的联系。
英文文献翻译 绿色会计成本的措施
绿色会计成本的措施摘要在过去，大型公司和中小企业的环境问题往往是被忽略的。
然而，在最近的几年，环境会计或简称“绿色会计”秉承着越来越多的关注。
许多企业，尤其是中小型企业（中小企业）现在对“绿色”感兴趣，许多投资者将环境责任看成是高价值的。
从业务和管理的变化看，许多环境成本能够显著减少或消除作为业务的决策，从而投资于更环保的工艺技术中，然后重新设计流程。
工业和绿色运动正朝着倾斜可持续发展的关键概念达成共识。
更好的自然资源和绿色帐目会为环境与经济之间的相互作用提供有价值的见解。
然而，在组织实施绿色会计，由于某种原因导致抵抗，如缺乏意识，缺乏道德教育，忽视等，如在马来西亚的中小企业。
本文重点围绕企业绿色会计在财务报告的问题进行研究。
本文的主要目的是勾勒出一套在环境管理会计事务所的制度和加以解决绿色会计的措施。
关键词：绿色会计;环境会计;绿色成本;马来西亚的中小企业1.引言绿色会计是有关环境信息和环境生态审计制度，并已被定义为“识别，跟踪，分析和重新移植的材料和成本与组织的环境因素有关的信息。
绿色会计是比较新的和发展的领域。
然而，马来西亚的绿色会计被认为是处于起步阶段，因为，绿色会计的组织，由于某种原因导致抵抗性，如缺乏认识，缺乏绿色和道德教育的忽视，等等，如中小企业在马来西亚的实施。
绿色会计处理有关的环境和社会影响的会计和管理问题，规定和限制，安全，环保和经济上可行的能源生产和供应。
绿色会计的首要任务是解决社会环境问题，并可能对实现在任何国家的可持续发展和环境，影响了公司在面对社会和环境责任问题行为的因素。
国际会计师联合会将绿色会计环境定义为“通过适当的环境相关的会计制度和办法的制定和实施管理的经济绩效，虽然这可能包括报告和审计的一些企业，绿色交流计数通常会涉及到生命周期成本，全成本核算，效益评估和环境管理战略规划”。
此外，联合国可持续发展司强调，绿色会计系统产生的信息用于内部决策，这种信息可以是物质的或货币的焦点。
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IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．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 commonly 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 process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based 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 medium-sized companies.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 company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). 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. Conventionalaccounting 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 company’s existing accounting system, and to comply 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 (e.g. 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 companies, 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 medium-sized 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 medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50m Management Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibility Finance Personnel- family company -easy to survey number ofemployees- limited possibilities of financing -wide expertise-high satisfaction of employees Supply chain Innovation-closely involved in local -high potential ofinnovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex 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 “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) 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 company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision o n environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies 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 stage 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 VisualizationAt 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 company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness 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 company until theyleave it as products, waste, waste water or emissions enables the company to detect cost-saving 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 stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company 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 AccountingIn 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 net 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 comparably 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 context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surchargeson 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 product-related 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 companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies 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, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy 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 comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-basedaccounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called 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 companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和 Wagner , 2002）。