谢菲尔德大学(Sheffield):企业环境管理中环境管理会计的导入

First, the introduction of environmental management environmental management accounting necessity
一、将环境管理会计引入环境管理的必要性

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.
环境管理体系是确定组织如何管理其对自然环境和依赖于自然环境的人类的健康和福利的潜在影响的一套正式的程序和方针。环境管理体系根据全面质量管理持续改进的原则而建立，这就要求企业有可计量的环境目标和指标。会计是企业的核心信息管理工具，环境管理会计是服务于公司环境管理的一个重要手段。在对企业经济活动的环境影响进行评价时，环境管理会计可以将结果转化为可计量可理解的指标，并进行报告，从而使企业根据自身的实际情况确定合理可行的环境方针。


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，可以认为环境管理会计是会计的方法在环境管理中的应用毕业dissertationppt，只有将环境管理会计融入综合管理体系才能将不同的信息用于环境管理活动中。环境管理会计通过对环境的财务影响信息和非财务影响信息进行归集、分析和决策，形成决策支持系统，根据这些信息作出合理的环境决策，并将其付诸实施。在实施过程中，信息在不同的管理者之间进行传递，为确保目标的实现，还应建立环境评价指标，从而提高生态经济效率，达到可持续经营目标。

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.ukthesis.org/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.