| Budget Amount *help |
¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 2001: ¥1,800,000 (Direct Cost: ¥1,800,000)
Fiscal Year 2000: ¥1,700,000 (Direct Cost: ¥1,700,000)
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| Research Abstract |
A comprehensive literature survey of target costing and DfE (Design for Environment) was executed in "Environmental Management Accounting : A New perspective of Product Develop Management." As the conclusion of it, the author stressed the importance of life cycle management' for the possible solution to integrate target costing with DfE. A questionnaire survey was executed against 353 largest Japanese firms that belong to Machinery, Transportation Equipments, Electrical Appliances, and Precise Machinery industries. The response rate was 32.9 % and the brief examination of the responses was analyzed. The more detailed data analysis are planned in the near future and research outcomes will be presented at several academic conferences. Completed papers will be submitted to the refereed journals. Case Book - Cost Management contains many cost management practices among Japanese firms and this helps to understand the relevant management accounting topics to environmental management accounting research. Among these topics, six sigma, inter-organizational management accounting, and balanced scorecard are extremely important so that more detailed analysis were taken place (see references).
Despite of the importance of environmental issues, firms have just started to consider them in product development processes. This research, hopefully, provides the basis for the future research and practices in this arena.
One thing has to be mentioned. The researcher presented the paper tilted 'Environmental Management Accounting for Shredder Dust Processing' at the Annual Conference of Japan Cost Management Accounting in January, 2001. The paper was ready to be published. Unfortunately, the firm interviewed asked to make the contents confidential so that the paper was withdrawn. Field-based research always faces this type of difficulty for publication.
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