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2003 Fiscal Year Final Research Report Summary

The Research of Environmental Costing Based on PAF Approach

Research Project

Project/Area Number 13630169
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKobe University (2002-2003)
Sophia University (2001)

Principal Investigator

ITO Yoshihiro  Kobe University, Graduate School of Business Administration, Professor, 経営学研究科, 教授 (10168388)

Project Period (FY) 2001 – 2003
KeywordsEnvironmental Costing / Quality Costing / PAF approach / Green Budget Matrix Model / EMA / 環境予算マトリックス
Research Abstract

Quality costing is a tool for cost management which classifies quality costs into prevention, appraisal, internal failure, and external failure costs in line with the PAF (prevention-appraisal-failure) approach. Since both quality and the environment have similar characteristics, some studies of quality costing have incorporated environmental factors into the area of academic research. Specifically, quality costing for the environment applies the PAF approach to environmental cost classification, and provides useful information for management decision making.
The purpose of this research was to verify the validity of PAF approach to environmental management, especially to planning and budgeting for environmental conservation activities. First, some former studies about environmental budgeting and quality cost accounting methods were reviewed, then Green Budget Matrix Model (GBMM) was developed originally and introduced into several Japanese companies.
The aim of the GBMM is not only just the reduction of environmental costs. Its main objective is to generate various information which will support environmental activities, such as environmental investment projects or environmental conservation measures, in order to reduce the environmental burden. The experiences of four Japanese firms which implemented the GBMM show the usefulness and relevance of the model as the strong driving tool for EMA (environmental management accounting).

  • Research Products

    (6 results)

All Other

All Publications (6 results)

  • [Publications] 伊藤 嘉博: "わが国の環境管理会計の現状と課題"税経通信. 第56巻第15号. 33-40 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤 嘉博: "シックスシグマの戦略性を支える品質コスト"品質. 第33巻第2号. 40-46 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤 嘉博: "環境予算マトリックス"環境管理. 第39巻第6号. 69-74 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Yoshihiro, Ito: "The State and the Problems of Environmental Management Accounting in Japan"Zeikei Tushin. 56-15. 33-40 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yoshihiro, Ito: "Cost of Quality Supports Strategic Features of Six Sigma"Quality. 33-2. 40-46 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yoshihiro, Ito: "Green-Budget Matrix Model"Environmental Management. 39-6. 69-74 (2003)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 2005-04-19  

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