432001 5574 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
432001 IMU IÖW 2000 6 100 1 2 UNDSD 3 56
2 1 2 2 (EPA) 95 1998 4 IMU(Institut für Management und Umwelt)IMU IÖW Institut für Ökologische wirtschaftsforschung 57
432001 IMUIÖW 3 1 raw material 3 2 (1) quantity center (2) 1 58
(3) Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, 3 3 (1) 59
432001 ERP enterprise resource planning ERP (2) 2 60
ERP Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, 3 4 IMU 61
432001 3 5 (1) 3 75 1 1 4 Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, 62
Institut für Management und Umwelt, Flow Cost Accounting, Augsburg, 2000, ERP (2) 5 IMU 63
432001 IÖW IMU IMU 4 1 (1) IÖWIMU 5 IÖW IMU IÖW 64
(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
432001 IMU IÖW IÖWIMU IÖW, Environmental Management Accounting, Vienna, 2000 66
IÖW IMU 4 2 (1) 199799 500 (environmental media) IÖW 7 (2) IMU IÖW 67
432001 (3)IMU IMU IÖW 5 1 68
(EPA) EPA EPA 5 2 5 3 69
432001 5 4 2000 8 9 6 1 IÖW 10 IÖW 70
5-2 IÖW 2000 10 11 6 2 12 5-3 71
432001 6 3 2000pp.18-33 992000 46 114 (2000) 2000p.6 72
9292000 9 20p.26 EPA, An Introduction to Environmental Accounting as a Business Management Tool : Key concept and Terms, Washington,1995,p.9 JICPA5211998P.120 2000 10 716IMU 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.1 2000 2000p.10 10 2000 2000p.10 11 2000p.1 12 20002000 20002000 102000 2000 (2000) 2000 3 9292000 9 20pp.23-26 2000929 2000 9 20pp.12-17 2000 2000 9292000 9 20 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 BP2000 73
432001 Matteo Bartolomeo, Martin Bennett, Jaap Bouma, Peter Heydlkamp, Peter James, Foppe de Walle and Teun Wolters, Eco-Management Accounting, London, 1999 2000 SCA, SCA Environmental Report 1999, Stockholm, 1999 74