企业环境成本会计外文翻译-会计审计.docVIP

IMPLEMENTING ENVIRONMENTAL COST ACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES 1．ENVIRONMENTAL COST ACCOUNTING IN SMES Since 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 ap