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首页> 外文期刊>Journal of Cleaner Production >Tapping environmental accounting potentials of beer brewing Information needs for successful cleaner production
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Tapping environmental accounting potentials of beer brewing Information needs for successful cleaner production

机译:挖掘啤酒酿造的环境核算潜力成功清洁生产的信息需求

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摘要

Improving established production processes towards Cleaner Production can be a demanding challenge as the actors involved in these processes - both management and technical staff - often need a fresh perspective on how business and the business environment are developing. Whether existing potentials are effectively and efficiently uncovered largely depends on the availability of information as well as on knowing how to make use of it. An often observed problem is the lack of tools to obtain useful Cleaner Production information efficiently. Against the background of a case study of a major Vietnamese beer producer, this paper highlights the importance of decision-making information and demonstrates how considerable performance improvement potentials can be uncovered using environmental management accounting (EMA) techniques and tools. Particular attention is paid to the information needs of the various users of such information and how these needs can be fulfilled. The analysis of the results suggests a pattern of action that increases the efficacy and efficiency of information management and use in corporate practice.
机译:改善已建立的生产流程以实现清洁生产可能是一项艰巨的挑战,因为参与这些流程的参与者(管理人员和技术人员)通常都需要对业务和业务环境的发展有一个全新的认识。是否有效地,有效地挖掘现有潜力,很大程度上取决于信息的可用性以及知道如何利用信息。一个经常观察到的问题是缺乏有效获取有用的清洁生产信息的工具。在对越南一家主要啤酒生产商进行案例研究的背景下,本文强调了决策信息的重要性,并展示了如何使用环境管理会计(EMA)技术和工具来发现可观的绩效改进潜力。特别注意这些信息的各种用户的信息需求以及如何满足这些需求。对结果的分析表明,可以采取一种行动模式来提高信息管理和在公司实践中的使用的效率和效率。

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