The Research of Environmental Costing Based on PAF Approach

基于PAF法的环境成本核算研究

• 批准号: 13630169
• 负责人: ITO Yoshihiro
• 金额: $ 1.73万
• 依托单位: Kobe University (2002-2003)Sophia University (2001)
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2001
• 资助国家: 日本
• 起止时间: 2001 至 2003
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-13630169/
• 关键词: Environmental Costing; Quality Costing; PAF approach; Green Budget Matrix Model; EMA; 環境予算マトリックス; イノベーション・アクションリサーチ; シックスシグマ; 環境品質原価計算; PAF法; 環境コストマトリックス; 品質コスト

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).

质量成本是一种成本管理工具，它将质量成本分为预防，评估，内部失败和外部失败成本，符合PAF（预防-评估-失败）方法。由于质量与环境具有相似的特性，一些质量成本的研究已经将环境因素纳入学术研究领域。具体来说，环境质量成本核算将PAF方法应用于环境成本分类，并为管理决策提供有用的信息。本研究的目的是验证PAF方法在环境管理，特别是环境保护活动的规划和预算中的有效性。本文首先回顾了环境预算和质量成本核算方法的研究现状，然后提出了绿色预算矩阵模型（GBMM），并将其引入到日本的几家企业中。其主要目标是提供各种信息，支持环境活动，如环境投资项目或环境保护措施，以减轻环境负担。四家日本公司实施GBMM的经验表明，该模型作为EMA（环境管理会计）强有力的驱动工具的实用性和相关性。

项目成果

Yoshihiro, Ito: "Cost of Quality Supports Strategic Features of Six Sigma"Quality. 33-2. 40-46 (2003)

Yoshihiro, Ito：“质量成本支持六西格码的战略特征”质量。