The Research of Environmental Costing Based on PAF Approach

质量成本计算是一种成本管理工具，它根据PAF(预防-评估-失败)方法将质量成本分为预防成本、评估成本、内部故障成本和外部故障成本。由于质量和环境都有相似的特点，一些关于质量成本的研究已经将环境因素纳入了学术研究领域。具体地说，环境质量成本计算将PAF方法应用于环境成本分类，为管理决策提供有用的信息，本研究的目的是验证PAF方法在环境管理中的有效性，特别是在环境保护活动的规划和预算方面。首先回顾了以往关于环境预算和质量成本核算方法的研究，然后提出了绿色预算矩阵模型(GBMM)，并将其引入日本的几家企业。其主要目标是产生各种支持环境活动的信息，如环境投资项目或环境保护措施，以减轻环境负担。实施GBMM的四家日本公司的经验表明，该模型作为环境管理会计(EMA)的强大驱动工具是有用和相关的。

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).