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Management Information System and Accounting Information System for Environmental Management in Manufacturing Industry Case Study “The prototype application system of Minebea Co., Ltd (Thailand)”
Wanpen Krittaphol, Mr. Kwanpat Wongvisate and Mr. Palith Tyntrairat, Chulalongkron University, Thailand
When International Organization for Standardization (ISO) published their ISO 14000 Standard, a number of executives in manufacturing industry sector have been turned to concentrate on environmental management improvement. The environmental management data must be collected for analysis and evaluation for environmental management performance. Management review is required according to specification of environmental management system in ISO 14001 Standard. Therefore, analysis about environmental management data have become more important because it will bring privileges from the environmental concerned countries.

This case study used current environmental accounting of Minebea Co.,Ltd. (Thailand) as a guideline to develop management information system and accounting information system for environmental management software. This software has been developed by following the content of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), the accounting standard and public regulations.

Management Information System for Environmental management has been developed for collection of environmental data and display environmental results by using key performance index as a tool to analyze and evaluate environmental management performance. It composes of 6 subsystems includes, Environmental Aspect Evaluation System, Environmental Program System, Environmental Auditing System, Training System, Environmental Documentation System and Management Review System.

Accounting Information System for Environmental Management has been developed for collection of environmental and financial data. Financial data will be recorded when enterprise has transactions. The system can separate which transaction is normal transactions or environmental transactions. Finally, system will generate standard financial report and environmental report. Accounting Information System for Environmental management composes of 6 subsystems includes, General Ledger, Environmental Accounting, Inventory Control, Purchase Order, Account Payable, Cash Disbursement, Order Entry, Account Receivable and Cash Receipt.

The system uses Oracle9i (9.2.0.1.0) as the database management system, and Oracle developer6i and Cognos Series7 as the development tools.

 
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