謝菲爾德大學(xué)(Sheffield):企業(yè)環(huán)境管理中環(huán)境管理會(huì)計(jì)的導(dǎo)入
First, the introduction of environmental management environmental management accounting necessity
一、將環(huán)境管理會(huì)計(jì)引入環(huán)境管理的必要性
Environmental management system is to determine how the organization manages its dependence on the natural environment and the natural environment of human health and welfare effects of a potential formal procedures and guidelines. Environmental management system based on TQM principles of continuous improvement and the establishment, which requires companies to have a measurable environmental objectives and targets. Accounting is the core of enterprise information management tools, environmental management accounting is to serve the company's environmental management is an important tool. Economic activity in the enterprise when evaluating the environmental impact, environmental management accounting results can be translated into measurable understandable indicators, and reporting, enabling enterprises according to their actual situation to determine reasonable and feasible environmental policy.
環(huán)境管理體系是確定組織如何管理其對(duì)自然環(huán)境和依賴于自然環(huán)境的人類的健康和福利的潛在影響的一套正式的程序和方針。環(huán)境管理體系根據(jù)全面質(zhì)量管理持續(xù)改進(jìn)的原則而建立，這就要求企業(yè)有可計(jì)量的環(huán)境目標(biāo)和指標(biāo)。會(huì)計(jì)是企業(yè)的核心信息管理工具，環(huán)境管理會(huì)計(jì)是服務(wù)于公司環(huán)境管理的一個(gè)重要手段。在對(duì)企業(yè)經(jīng)濟(jì)活動(dòng)的環(huán)境影響進(jìn)行評(píng)價(jià)時(shí)，環(huán)境管理會(huì)計(jì)可以將結(jié)果轉(zhuǎn)化為可計(jì)量可理解的指標(biāo)，并進(jìn)行報(bào)告，從而使企業(yè)根據(jù)自身的實(shí)際情況確定合理可行的環(huán)境方針。
Therefore, environmental management accounting is that the method of application in environmental management thesis ppt, only the integrated environmental management accounting management system can be integrated into different information for environmental management activities. Environmental management accounting financial impact on the environment through information and non-financial impact information collection, analysis and decision-making, decision support systems form the basis of these information to make sound environmental decisions and their implementation. In the implementation process, the information to be passed between different managers, in order to ensure that the goals should be established environmental evaluation index, thus improving ecological and economic efficiency and achieve sustainable business objectives.
因此，可以認(rèn)為環(huán)境管理會(huì)計(jì)是會(huì)計(jì)的方法在環(huán)境管理中的應(yīng)用畢業(yè)dissertationppt，只有將環(huán)境管理會(huì)計(jì)融入綜合管理體系才能將不同的信息用于環(huán)境管理活動(dòng)中。環(huán)境管理會(huì)計(jì)通過對(duì)環(huán)境的財(cái)務(wù)影響信息和非財(cái)務(wù)影響信息進(jìn)行歸集、分析和決策，形成決策支持系統(tǒng)，根據(jù)這些信息作出合理的環(huán)境決策，并將其付諸實(shí)施。在實(shí)施過程中，信息在不同的管理者之間進(jìn)行傳遞，為確保目標(biāo)的實(shí)現(xiàn)，還應(yīng)建立環(huán)境評(píng)價(jià)指標(biāo)，從而提高生態(tài)經(jīng)濟(jì)效率，達(dá)到可持續(xù)經(jīng)營目標(biāo)。
Second, the comprehensive integration of environmental performance indicators of performance evaluation system
Business objectives of sustainable enterprises by economic, environmental and social objectives constitute, to make environmental management accounting can really play its due role, environmental performance indicators must be integrated into the enterprise performance evaluation system.
1 Institute of Management Accountants of Canada 1994 Management Accounting Guidelines issued on the 31st a "comprehensive performance indicators design" that every business should be based on their needs to design a comprehensive performance evaluation. Many company's core performance indicators with the following main For several categories:http://www.mythingswp7.com/kjlw/
(L) Environmental Indicators: Current many companies are liable to maintain clean air and water, and other scarce resources, environmental protection obligations, so companies must ensure comprehensive performance indicators to achieve its environmental objectives thesis ppt, such indicators as: Recycling the use of recycled materials utilization, the number of environmental accidents, pollutant emissions and violations of environmental regulations fines.
(2) Market Customer Indicators: Many enterprises from the quality, speed, delivery punctuality, flexibility, product variety, new product development and implementation of other aspects to measure the value of customer satisfaction, which according to different markets, customer Depending on the type cssci journal directory. Such indicators such as: market share, new customers and the loss of customers, customer satisfaction, quality, performance, delivery performance, customer profitability, and so on.
(3) competitors indicators: in today's competitive world, companies must learn to track the performance of its main competitors, including product offerings and direction, including as much as possible to understand the opponent's internal operations. Such as: market share, customer satisfaction, price performance, new product development cycles.
(4) internal business process indicators: companies can do the whole course of business different segments, such as market development, product development, supplier management, sales, and service. Key indicators such as: product development cycles, number of new products, the production cycle, inventory turnover rate.
(5) Human resource indicators: long-term survival and development of enterprises must consider the demand for talent. Such indicators such as: employee morale, employee mobility and so on.
(6) financial indicators: key indicators such as: revenue growth, profitability, economic value added, cash flow, return on investment and so on.
(2) ecological and economic efficiency. World Business Council for Sustainable Development proposes to reflect sustainable ecological and economic efficiency of business objectives, environmental indicators and financial indicators will be combined with less environmental impact to achieve greater financial benefits, and ultimately promote the sustainable development of enterprises. According to the definition of WBCSD, ecological and economic efficiency is achieved by "providing competitive pricing of products and services to meet human needs and improve the quality of life, while progressively to the product life cycle ecological impact and the use of resources and the Earth is reduced to at least consistent with the estimated carrying capacity level "to implement the concept of the environmental and ecological impact associated with economic performance, and promote sustainable development. It requires companies with less environmental impact to achieve greater value thesis ppt, companies must introduce new technologies, develop new products, reduce material consumption of energy, and other means to realize the value in reducing the adverse effects on the environment, to achieve environmental win-win situation and financial goals, and ultimately achieve sustainable development.
WBCSD common indicators and the indicators are divided into specific targets. Common indicators and global environmental issues related to the value or business, almost all enterprises are applicable, which is measured square formation and is recognized. For example: net sales, greenhouse gas emissions and so on. However, different companies have different production processes in different environmental issues and values, it also needs to have special targets. Such indicators can guide or other methods described above to determine.
3 Scorecard. 1992 KaPIan and Norton to improve them, the official presentation of the balanced scorecard approach, then, the law has rapidly developed into enterprises to improve the performance of employees and business units strategic management tool. Balanced Scorecard emphasizes four concepts: the performance of business units, causality, financial indicators and non-financial indicators of the company's strategy combining and decomposed into employees. The index system is designed to make enterprise managers able to recognize a policy in the implementation of the enterprise, the results of how different variables change simultaneously, some improvements are at the expense of other interests at the expense cssci journals directory. Today's managers take environmental considerations into business decision-making at different levels, which take environmental factors into their strategies thesis ppt, and to design appropriate performance indicators to reflect its implementation. Balanced Scorecard performance indicators system contains four business areas: financial, customer, internal business processes, and learning and growth. Environmental performance indicators combined with comprehensive performance indicators that can make environmental indicators reflected in the above four areas, it can serve as a fifth aspect to reflect.
Third, the comprehensive integration of environmental performance indicators of performance evaluation system establishment procedure
1 Select the key success factors. Performance indicators can be many, but the impact of performance indicators for successful business operations is limited. During the design of integrated performance indicators, we must first consider the company's strategic objectives, choosing important factors and design appropriate indicators to ensure that these important aspects to make an outstanding performance, in order to achieve corporate strategic goals.
(2) management authority to elect key success factors specific elements that need to be measured. This would be different depending on the level of responsibility to select the desired measurable business process or results of operations. The selected measure of financial indicators to be considered, short-term indicators and long-term indicators, process indicators, or a combination of outcome indicators.
3. Evaluate the actual results, the evaluation criteria to be a reasonable choice. These standards may be corporate calendar budget performance levels, it can be the industry average or optimal level.
