IMU IÖW UNDSD 3 56

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1 Takeshi MIZUGUCHI Flow cost accounting is one of the environmental accounting method which has been mainly developed in Germany and Austria. It has several different characteristics from typical Japanese environmental accounting model. The basic concept of the Japanese environmental accounting framework is to compare the environmental protection cost with the environmental and financial effect. However the material cost, which is the most important figures in flow cost accounting, is not the environmental protection cost. So the first question is how we can integrate the flow cost accounting into the Japanese environmental accounting. More important thing is the difference of the scope in the environmental accounting. Most Japanese environmental accounting is trying to measure whole environmental protection cost. On the other hand flow cost accounting focuses on material efficiency only. The latter provides more practical approach because their target is very clear. The implication derived from these things is that we should not adhere to the present framework of Japanese environmental accounting. 55

2 IMU IÖW UNDSD 3 56

3 (EPA) IMU(Institut für Management und Umwelt)IMU IÖW Institut für Ökologische wirtschaftsforschung 57

4 IMUIÖW 3 1 raw material 3 2 (1) quantity center (2) 1 58

5 (3) Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, 3 3 (1) 59

6 ERP enterprise resource planning ERP (2) 2 60

7 ERP Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, 3 4 IMU 61

8 (1) Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, 62

9 Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, ERP (2) 5 IMU 63

10 IÖW IMU IMU 4 1 (1) IÖWIMU 5 IÖW IMU IÖW 64

11 (2) IÖW UNDSD Environmental managerial accounting 6 6environmental media cost category Material purchase value of non-product output SCA 6 IÖW IÖW (3)IMU IÖW IMU IÖW IMU IMU IMU 65

12 IMU IÖW IÖWIMU IÖW, Environmental Management Accounting, Vienna,

13 IÖW IMU 4 2 (1) (environmental media) IÖW 7 (2) IMU IÖW 67

14 (3)IMU IMU IÖW

15 (EPA) EPA EPA

16 IÖW 10 IÖW 70

17 5-2 IÖW

18 pp (2000) 2000p.6 72

19 p.26 EPA, An Introduction to Environmental Accounting as a Business Management Tool : Key concept and Terms, Washington,1995,p.9 JICPA P IMU IÖW IÖW IÖWDr. Christine Jasch SCA, SCA Environmental report 1999, Stockholm, 1999, p.25 Bundesministerium fur land und forstwirtschaft umwelt und wasserwirtschaft, Erhebung betrieblicher umweltkosten, vermeiduungs und kostensenkungs potentiale, Vienna, 1999, p p p p (2000) pp pp pp.8-12 Bundesministerium für land und forstwirtschaft umwelt und wasserwirtschaft, Entwicklung eines methodischen ansatzes zur ableitung von umweltkosten aus dem betrieblichen rechnungswesen, Vienna, 1997 Bundesministerium für land und forstwirtschaft umwelt und wasserwirtschaft, Produktions integrierter umweltschutz, Vienna, 1999 Bundesministerium für land und forstwirtschaft umwelt und wasserwirtschaft, Erhebung betrieblicher umweltkosten, vermeiduungs und kostensenkungs potentiale, Vienna, 1999 Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000 Institut für Ökologische wirtschaftsforschung, Environmental Management Accounting, Vienna, 2000 EPA, An Introduction to Environmental Accounting as a Business Management Tool : Key concept and Terms, Washington, 1995 BP

20 Matteo Bartolomeo, Martin Bennett, Jaap Bouma, Peter Heydlkamp, Peter James, Foppe de Walle and Teun Wolters, Eco-Management Accounting, London, SCA, SCA Environmental Report 1999, Stockholm,

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$Ł\”ƒ1PDFŠp$ 73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include