Strategic Profit Management for Environmentally Conscious Product Development : An Empirical Research

在《环境管理会计：产品开发管理的新视角》一书中，对目标成本法和面向环境的设计进行了全面的文献综述。作为结论，作者强调了生命周期管理的重要性，这是将目标成本法与可持续发展工程相结合的可能解决方案。一项问卷调查针对机械、运输设备、电器和精密机械行业的353家最大的日本公司进行。应答率为32.9%，并对调查结果进行了简要分析。计划在不久的将来进行更详细的数据分析，研究成果将在几个学术会议上公布。完成的论文将被提交给被推荐的期刊。案例-成本管理包含了许多日本企业的成本管理实践，这有助于理解环境管理会计研究的相关管理会计主题。在这些主题中，六西格玛、组织间管理会计和平衡计分卡非常重要，因此进行了更详细的分析(见参考文献)。尽管环境问题很重要，但企业在产品开发过程中才刚刚开始考虑这些问题。这项研究有望为今后在这一领域的研究和实践提供基础。这位研究人员于2001年1月在日本成本管理会计年会上发表了论文《粉尘加工环境管理会计》。这篇论文已经准备好发表了。不幸的是，接受采访的公司要求对内容保密，因此论文被撤回。基于实地的研究总是面临着这种类型的出版困难。

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 Unfortunately, the firm interviewed asked to make the contents confidential so that the paper was withdrawn.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.