企業永續性管理會計指標建立之研究-以製造業為例

Development of Sustainability Management Accounting Indicators for Companies - An Example of Manufacturing Industry

蒲彥穎(Yen-Ying Pu)

指導教授 ： 胡憲倫

國立臺北科技大學/工程學院/環境工程與管理研究所/碩士(2008年)

摘要

隨著永續發展概念的提出，企業的目標不再僅是單純的追求利潤最大化，而是必須肩負環境保護與社會責任，此亦即永續企業的內涵。然而，要邁向永續企業，必須要能有效掌握，並主動揭露企業在經濟、環境與社會三面向資訊，以滿足利害關係人的要求。台灣企業過去最為人所詬病的即在資訊的不透明，要如何有效因應此一永續的浪潮，乃台灣企業最主要的課題。永續性管理會計(Sustainability Management Accounting, SMA)，即是國際間為因應此一永續需求所發展出來的新制度。此一制度乃企業決策工具，其可使複雜的企業活動轉換為量化資訊以及具可比較性，從而協助企業決策者以制定最佳策略。國內外文獻，雖然已有多位學者在SMA的理論及實務上提出建議，但目前尚無任何研究針對企業導入SMA評估指標，進行實證研究。企業實在需要一套合適的績效評估指標，以評估其導入SMA制度的營運績效。
緣此，本研究旨在發展一套適用於我國製造業之SMA的評估指標架構。首先藉由廣泛的文獻回顧與蒐集，初步設計SMA評估指標架構，並進行兩階段問卷。首先，透過第一階段之模糊德爾菲(Fuzzy Delphi Method, FDM)專家問卷，以確立兼具「成本指標(內部觀點)」與「作業指標(外部觀點) 」兩大構面之評估架構，並篩選出30項適用於我國製造業之SMA評估指標；再針對國內已實施環境會計之製造業(包含了石化、電機電子、汽車、造紙，及能源五大產業)，進行第二階段問卷調查，並以模糊分析層級程序法(Fuzzy Analytic Hierarchy Process, FAHP)確認因子間之整體權重值。研究結果顯示，企業認為前五項最重要評估指標分別為：「貨物、原料與設備成本」(0.1588)、「污染防制成本」(0.0973)、「純益率」(0.0944)、「股東權益報酬率」(0.0743)及「健康與安全成本」(0.0698)，顯示我國製造業已將污染防制成本、健康與安全成本等環境及社會成本管控視為邁向永續企業之關鍵因素，本研究亦透過各產業別的觀點，加以檢視其對於SMA指標之偏好，研究結果顯示，整體而論差異性並不顯著，主要不同處在於因產業特性不同，所造成在環境面向中相關污染指標之差異。期望本研究所建構之SMA指標架構，不僅可提供企業實際作為評估三重盈餘(Triple Bottom Line, TBL)績效之用，並能夠使內外部利害關係人清楚了解企業永續經營狀況，進而檢視企業永續成本結構是否邁向永續發展路徑之依據。

關鍵字

永續性管理會計 ； 模糊德爾菲法 ； 模糊分析層級程序法 ； 三重盈餘

並列摘要

After the concept of sustainable development coined in 1987, enterprises are not only to pursue profitability, but also to shoulder environmental protection and social responsibility. In addition, companies need voluntarily to disclose their economic, environmental and social performance in order to satisfy the requirements of stakeholders. However, lack of transparency and reluctant to reveal their information can be found in almost all the Taiwanese companies. Hence, it is really a big challenge for Taiwanese companies to disclose their sustainability information voluntarily. Currently, a new accounting system- sustainability management accounting (SMA) for enterprises to fulfill the sustainable requirements has been established. It has the flexibility to transform corporate activities related information into quantitative and comparable information; and it can be used as a strategic tool for making better decisions. In recent years, several literatures have proposed suggestions to the theory and practice of the sustainability management accounting (SMA) system; however, none of them has ever tested or verified the system.
The purpose of this study is to develop SMA indicators which will be accepted by and can be applied to Taiwanese companies. An extensive literature has been conducted and a two-stage questionnaire was developed. In the first stage, the questionnaire was mailed to experts and the Fuzzy Delphi Method (FDM) was applied to confirm the SMA framework which includes 2 aspects and 30 indicators. In the second stage, a questionnaire developed from the confirmed SMA framework was mailed to 23 Taiwanese manufactures (they are from petrochemical, electrical and electronics, motor, pulp and paper, and energy sectors), who have already established their environmental accounting systems. The Fuzzy Analytic Hierarchy Process (FAHP) was adopted to determine the weightings of different evaluation indicators. The results indicated that the most important 5 indicators are "Merchandise, Material and Equipment Cost" (0.1588) , "Pollution Prevention Cost" (0.0973) , "Net Profit Margin" (0.0944) , "Return on Equity" (0.0743) , and "Health and Safety Cost" (0.0698). The results also demonstrate that Taiwanese companies have already realized the importance of environmental and social cost management. The preference of SMA indicators among different sectors was also analyzed, and the results indicated that the difference is not obvious. The deviation was mainly due to the industrial characteristics which resulted in the differences of pollution indicators within the environmental aspect. It is hoped the proposed SMA evaluation model can assist Taiwanese companies to evaluate their Triple Bottom Line (TBL) performance, enables their stakeholders to acquire companies’ sustainability information, and help companies to evaluate their cost structure and strive for the way of sustainable enterprises.

並列關鍵字

Sustainability Management Accounting (SMA) ； Fuzzy Delphi Method (FDM) ； Fuzzy Analytic Hierarchy Process (FAHP) ； Triple Bottom Line (TBL)

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