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Transforming cost design into environmentally conscious cost design in Japan: likelihood and problems for further development

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  • Akira Nishimura

Abstract

The purpose of this paper is to clarify the process by which cost design in Japan becomes environmentally conscious cost design and to consider the possibility of its further development and generalization. We first define cost design as proactive manufacturing of low cost and high quality at the design stage, in contrast to the standard cost system, and inquire into the extension of this process to the global supply chain and product life cycle. Second, we recognize the development of environmentally conscious cost design as a result of the integration of supply chain costing and life cycle assessment into cost design from the viewpoint of environmental management. Third, we use corporate social and environmental reports in the Japanese transport equipment and electric machine industries to investigate the state of environmentally conscious products, environmentally conscious design, eco-procurement, and life cycle assessment. To conclude, we make several proposals for further development of environmentally conscious cost design after analyzing the likelihood of success and some obstacles. Copyright The Author(s) 2014

Suggested Citation

  • Akira Nishimura, 2014. "Transforming cost design into environmentally conscious cost design in Japan: likelihood and problems for further development," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 55-75, September.
    • Handle: RePEc:spr:metrik:v:25:y:2014:i:1:p:55-75
    DOI: 10.1007/s00187-014-0190-x
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    References listed on IDEAS

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    Cited by:

    1. Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
    2. Akira Nishimura, 2016. "Foreign Exchange Risk and Profit Improvement in the Comprehensive Profit Opportunity and Lost Opportunity Control Model," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(4), pages 1-1, March.

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