| Project/Area Number |
16330087
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University (2005-2006)
Kobe University (2004) |
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Principal Investigator |
ITO Yoshihiro Waseda University, Faculty of Commerce, Professor, 商学学術院, 教授 (10168388)
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| Co-Investigator(Kenkyū-buntansha) |
KOBAYASHI Yoshitaka Waseda University, Faculty of Commerce, Professor, 商学学術院, 教授 (40062187)
OMORI Akira Aichi Gakuin University, Faculty of Commerce, Associate Professor, 商学部, 助教授 (00340141)
YAGI Hiroyuki Yokohama National University, Faculty of Business Administration, Professor, 大学院・国際社会科学研究科, 教授 (60210217)
CHIBA Takanori Meiji University, Faculty of Business Administration, Associate Professor, 経営学部, 助教授 (30309637)
山本 浩二 大阪府立大学, 経済学部, 教授 (20166797)
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| Project Period (FY) |
2004 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| Budget Amount *help |
¥14,300,000 (Direct Cost: ¥14,300,000)
Fiscal Year 2006: ¥3,900,000 (Direct Cost: ¥3,900,000)
Fiscal Year 2005: ¥5,900,000 (Direct Cost: ¥5,900,000)
Fiscal Year 2004: ¥4,500,000 (Direct Cost: ¥4,500,000)
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| Keywords | Target Costing for Environment / Green Budget Matrix Model / Green Supply-Chain / Sustainability Scorecard / 管理会計 / 経営情報 / TCfE(環境配慮型原価企画) / グリーンサプライチェーン・マネジメント / 原価企画 / イノベーションアクションリサーチ |
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| Research Abstract |
Target Costing attempts to manage various factors determined cost behaviors and to reduce radically product cost through the product designing and development stages. Since not only the most parts of life-cycle cost but only the total volume of burden for environment by a product are fixed in the above stages, it is appropriate for Target Costing to be required further attentions to environmental protection. The study researched how to realize the Target Costing for Environment (TCfE).
The domains of TCfE would quite spread if we recognized it's essential contribution is to control environmental costs in the origins of business process, although Target Costing itself is generally recognized as the inherent approach of the assembly industries. We clarified the problems of TCfE in a widespread perspective and inquired the solutions. The reasons why we expanded the domain of Target Costing are as the follows.
We could never manage the environmental costs only in product designing and develo
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pment stages even though we limited the domain of TCfE to the assembly industries, since the components of product life-cycle cost are diverse and include the items related to mining resources, distributing and scrapping product and materials that are difficult to add to the target cost objects. Furthermore, we affirmed that the idea common to Target Costing is necessary for all industries and organizations to cope with environmental problems speedy and initially, since it is not valid to claim the responsibility of environmental problems for only manufacturers.
Thus, we made various organizations including process industries and local governments including their supply-chain the subject of our research, and the study suggested the signification of TCeE and how to drive it for individual organization. We also investigated the possibility of the Green-Budget Matrix Model to apply it as a tool for design to environmental performance under various constraints in planning stages without distinction of industries or organizations. The model can provide useful information for Environmental planning and budgeting for the next fiscal year. The process of preparation of the Matrix especially can contribute to (1) identify the principal and most serious environmental problems within the organization,(2) formulate plans for activities to reduce the environmental burden, and(3)allocate business resources to these activities.
In addition, we inquired into the co-relationships between TCfE and Balanced Scorecard with a view to summarizing the results from Target Costing into a strategic action plan for environmental protection. As the results, the study showed a new model of "Sustainability Scorecard" which has recently given rise to a discussion in Europe. Less
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