The Research and Study of Target Costing for Environment

目标成本法试图从产品设计和开发阶段入手，对决定成本行为的各种因素进行管理，从根本上降低产品成本。由于目标成本法不仅确定了产品生命周期成本的绝大部分，而且确定了产品对环境的总负担，因此，目标成本法要求进一步关注环境保护是适当的。本文研究的是如何实现环境目标成本核算（TCfE），尽管目标成本核算本身被公认为是装配行业的固有方法，但如果我们认识到它的本质贡献是在业务流程的源头控制环境成本，那么TCfE的领域将相当广泛。我们从一个广泛的角度阐明了TCfE存在的问题，并探讨了解决问题的方法。我们拓展目标成本法的研究领域的原因是：我们不能仅仅在产品设计和开发阶段就对环境成本进行管理， ...更多信息 尽管我们将TCfE的领域限制在装配行业，但由于产品生命周期成本的组成部分是多种多样的，包括与采矿资源，分销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，我们还确认了目标成本法的共同理念对于所有行业和组织来说都是必要的，因为环境问题的责任不仅仅在于制造商。因此，我们将包括过程工业和地方政府在内的各种组织，包括他们的供应链作为我们的研究对象，并提出了组织实施TCeE的意义以及如何推动TCeE。我们还研究了绿色预算矩阵模型的可能性，将其作为一种工具，在规划阶段的各种限制下，不分行业或组织的环境性能设计。该模型可以为下一个财政年度的环境规划和预算提供有用的信息。矩阵的编制过程尤其有助于（1）确定组织内主要的和最严重的环境问题，（2）制定减少环境负担的活动计划，（3）为这些活动分配业务资源。我们调查了本文旨在探讨目标成本法与平衡计分卡的关系，并将目标成本法的结果归纳为环境保护的战略行动计划。作为结果，该研究显示了一种新的模式，“可持续发展记分卡”，最近引起了欧洲的讨论。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