环境管理会计 （enviromental management accounting EMA) 在日本 的发展与实施状况

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本文来源于日本经贸工业部的工作总结，环境会计也分为internal 和 external 两类，其中internal的就被称作是环境管理会计，相对而言，环境管理会计目前国内系统介绍的文献不多，而这篇文章详细介绍了EMA 的一些基本方法和思路，并将日本对EMA的应用用情况，以多个日本企业为例进行了分析，所以对那些对这一方向有兴趣的同学是一个不可多得的材料。
部分目录列示如下：

Table of Contents
Introduction Significance and Overview of Environmental Management Accounting (EMA)
0.1 Significance of Environmental Management Accounting
0.2 International Trends Surrounding Environmental Management Accounting
0.3 Process for the Development of Environmental Management Accounting Methods in Japan

Chapter 1 Outline of Environmental Management Accounting Methods

1.1 Introduction
1.2 Outline of Environmental Management Accounting Methods
1.2.1 Fundamental Attributes of Environmental Management Accounting Methods
1.2.2 Relation of Each Method
1.3 Relationship with the MOE Guidelines

Chapter 2 Environmentally Conscious Investment Appraisal

2.1 Role of Business Investments in Environmental Management
2.1.1 Orientation of Environmental Business Investments
2.1.2 Control Criteria for Environmental Business Investments (Maturity Model)
2.2 Economic Evaluation of Environmental Business Investment Projects
2.2.1 Financial Data Required for Evaluating Business Investment Projects
2.2.2 Methods for Evaluating Business Investment Projects
2.3 Evaluation of Results of Environmental Business Investment Projects
2.3.1 Reductions in Environmental Burdens based on Business Investment Proposals
2.3.2 Indicators and Concepts Required in Judging Investment Effects of Reductions in Environmental Burdens
2.4 Development for a Template for Evaluating Environmental Business Investments
<Reference> Interpretation of Investment Evaluation Method

Chapter 3 Environmentally Conscious Cost Management

3.1 Significance and Possibility of Building an Environmentally Conscious Cost Management System
3.2 Cost Calculations for Environmental Quality
3.2.1 PAF Method and Environmental Costs
3.2.2 Environmental Cost Matrix Method
3.2.3 Case Example of Environmental Cost Matrix Method 1: Toyo Seikan
3.2.4 Case Example of Environmental Cost Matrix Method 2: Nitto Denko
3.2.5 Case Example of Environmental Cost Matrix Method 3: Nissan Motor
3.2.6 Case Example of Environmental Cost Matrix Method 4: Kirin Beer
3.3 Environmentally Conscious Target Costing
3.3.1 Current State of Developments for New Products and Target Costing
3.3.2 Target Costing in DfE
3.3.3 Case Example of Environmentally Conscious Target Costing at Sony
3.3.4 Case Example of Environmentally Conscious Target Costing at IBM
3.3.5 Environmental Accounting at Canon
3.4 Conclusion

Chapter 4 Material Flow Cost Accounting (MFCA)

4.1 What Is Material Flow Cost Accounting?
4.2 Overview of Surveys and Activities in 2000
4.2.1 Measurement Method for Material Flow Cost Accounting —Using the Case Example of Nitto Denko—
4.3 Overview of Surveys and Activities in 2001
4.4 Overview of Case Examples of Implementation in Companies in 2001
4.4.1 Case Example at Nitto Denko
4.4.2 Case Example at Tanabe Seiyaku
4.4.3 Case Example at Takiron

4.4.4 Case Example at Canon
4.5 Conclusion — Outcomes and Evaluation of the Implementation —
4.5.1 Theoretical Assessment of Material Flow Cost Accounting from the Perspective of Certified Public Accountants
4.5.2 Material Flow Cost Accounting from the Perspective of the Environmental Accounting Theory

Chapter 5 Life Cycle Costing

5.1 Purpose of Examining Life Cycle Costing
5.2 Surveys on Existing Research Examples
5.2.1 Concepts behind Environmental Costs and External Costs
5.2.2 Total Cost Analysis (TCA)
5.2.3 Life Cycle Cost Evaluation for Buildings
5.2.4 Environmental Efficiency as an Evaluation of Corporate Environmental Activities—Case Example at Ricoh
5.2.5 Environmental Efficiency of Products—Case Example at BASF
5.2.6 TCA (Total Cost Assessment) for AIChE (American Institute of Chemical Engineers)
5.2.7 Regarding Environmental Efficiency as Based on David Hunkeler (EPFL: Ecole Polytechnique Federale de Lausanne)
5.3 Life Cycle Costing Methods
5.3.1 Meaning of Life Cycles of Products
5.2.2 Purpose of Life Cycle costing
5.3.3 Concrete Methods for Life Cycle Costing
5.3.4 Method for Describing Corporate Costs in the Manufacturing Stage
5.3.5 Case Examples
5.3.6 Topics for Review
5.4 Future Topics

Chapter 6 Environmentally Conscious Performance Evaluation: Environmental Performance and Corporate Performance Appraisal

6.1 Introduction
6.2 Overview of Examinations
6.3 Introduction of Environmental Performance Indicators into Corporate Performance Appraisal: Case Examples on Japanese Companies
6.3.1 Case Example 1: Environmental Management Tools at Ricoh
6.3.2 Case Example 2: Approaches Made by Sony
6.3.3 Case Example 3: Approaches Made by Canon
6.3.4 Results of Hearing Surveys
6.4 Major Project that Aims for Building Economic Efficiency Indicators: Case Examples of Europe
6.4.1 WBCSD Project Relating to Economic Efficiency
6.4.2 Environmental Efficiency Indicators for Ellipson and the United Nations Conference on Trade and Development
6.4.3 Environmental Efficiency Indicators for GRI
6.4.4 Japanese Trends—Environmental Efficiency Indicators for the Ministry of the Environment
6.5 Comprehensive Evaluation of Environmental Conservation Effects: Development of Methods and Practices
6.5.1 Analysis of Corporate Example
6.6 Conclusion

Chapter 7 For Further Development and Popularization of the Environmental Management Accounting Method


Supplementary Discourse Examination of Economic Evaluation of Environmental Measures —Conjoint Analysis Survey —
Sup.-1 Introduction
Sup.-2 Example of Conjoint Analysis Focusing on Investors
Sup.-3 Example of Conjoint Analysis Focusing on Environment-Conscious Products

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