| Budget Amount *help |
¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 2005: ¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2004: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2003: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2002: ¥900,000 (Direct Cost: ¥900,000)
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| Research Abstract |
(1) Relation between the basic theory of environmental accounting, and maintainable forest management
Corporate management has become important creation of local environment and the accountability which incorporated the contribution to a community etc., and environmental accounting attracts attention as a new external-reporting system for it. Furthermore, the forest as natural environment and living thing industry concerned closely, and the durability of forest management and the possibility of environmental accounting introduction were tried.
(2) The limit of the conventional forestry accounting, and validity of environmental accounting.
The conventional forestry accounting was applied to business accounting which makes economical efficiency a key task, and clarified the limit. Moreover, environment and a community were explained for the validity of forest environmental accounting as Merkmal.
(3) Relation by the appraisal method of a forest, and environmental accounting
In the valuation me
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thod of the conventional forest, neither the role of the subject person of forest management nor evaluation has been expressed well. By introducing the environmental accounting which regards labor and technology for this as an important valuation basis, it was shown clearly that the management value from the internal viewpoint of forest management is evaluated justly, is united, and management practice contributes to environmental preservation or a community.
(4) The viewpoint of fusion of the forest working method and environmental accounting
The framework of forest environmental accounting was built focusing on clear-cutting system and shelterwood system / selective cutting system. That is, so much, the concept of an environmental preservation index was introduced into the cost of each work of silviculture technology and harvest technology, and calculation was tried for environmental preservation cost and an environmental effect at it. As a result, compared with the conventional clear-cutting system, it was suggested that the direction of shelterwood system / selective cutting system is excellent also in respect of the field of cost or environmental load. In addition, although there were also many problems which should be packed, the possibility of construction of forest environmental accounting was found out. Less
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