The Research and Study of Target Costing for Environment

目标成本法试图通过产品设计和开发阶段来管理各种因素决定的成本行为，并从根本上降低产品成本。由于在上述阶段不仅确定了产品生命周期成本的大部分，而且只确定了产品对环境的总负担量，因此目标成本法应进一步重视环境保护。本研究探讨了如何实现环境成本目标法。尽管目标成本法本身被公认为是装配业的固有方法，但如果我们认识到环境成本法的本质贡献是在业务流程的起源控制环境成本，那么环境成本法的应用范围将会非常广泛。我们从广泛的角度澄清了TCFE存在的问题，并探讨了解决方案。我们之所以扩大目标成本核算的范围，是因为我们永远不能仅仅在产品设计和开发…中管理环境成本尽管我们将TCPE的范围限制在装配行业，但更多的阶段，因为产品生命周期成本的构成是多样化的，包括与采矿资源、分配和报废产品和材料相关的项目，这些项目很难添加到目标成本对象中。此外，我们肯定了目标成本法的共同理念对于所有行业和组织快速和初步地应对环境问题是必要的，因为仅仅针对制造商是不成立的。因此，我们将包括流程工业和地方政府及其供应链在内的各种组织作为研究对象，并提出了TCEE的意义以及如何对单个组织实施TCEE。我们还探讨了将绿色预算矩阵模型作为设计工具应用于规划阶段不同约束下环境绩效的可能性，而不区分行业或组织。该模型可以为下一财政年度的环境规划和预算提供有用的信息。矩阵的编制过程特别有助于(1)确定组织内最主要和最严重的环境问题，(2)制定减轻环境负担的活动计划，以及(3)为这些活动分配业务资源。此外，我们还探讨了TCFE和平衡计分卡之间的相互关系，以期将目标成本计算的结果总结为环境保护的战略行动计划。结果，这项研究显示了一种新的“可持续发展记分卡”模式，最近在欧洲引起了一场讨论。较少

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 … More 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