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1、IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES1ENVIRONMENTAL 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
2、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 appropria
3、te 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
4、, 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 sm
5、all 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 envi
6、ronmental 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 ar
7、e represented by physical environmental information. Conventional accounting deals with both monetary as well as physical units but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a companys existing accounting system, and to comply w
8、ith 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
9、 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
10、 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
11、, 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 Turnover Up to 500 employees Turnover up to EUR 50m Management Organization - Owner-cum-entreprene
12、ur -Divisional organization is rare - Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitment in start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact - Delegati
13、on is rare - Low level of formality - High flexibility Finance Personnel - family company -easy to survey number of employees - limited possibilities of financing -wide expertise -high satisfaction of employees Supply chain Innovation -closely involved in local -high potential of innovation economic
14、 cycles in special fields- intense relationship with customers and suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs. Despite their size SME
15、s 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 th
