Management, Uncertainty, and Accounting by Akira Nishimura

Author:Akira Nishimura
Language: eng
Format: epub
ISBN: 9789811089893
Publisher: Springer Singapore

Sony computes the monetary conversion of the environmental impact reduction performance “by applying Sony’s original monetary conversion coefficients as well as by comparing the environmentally conscious design cost with the environmental impact reduction performance in terms of such factors as energy conservation, and weight, polystyrene foam, and leaded solder reduction” (Sony Corporation 2001, p. 31). Denso Corporation , an automotive parts manufacturer, also uses environmental efficiency index to compare new and existing products to balance between environmental impact reduction and product value. Regarding the index, product value (a positive factor) and environmental impact (a negative efficiency index to compare new and existing products to provide an environmental impact reduction factor) of the new product are normalized to the values for existing products to create an index number (Denso Corporation 2010, 2014).

As stated above, Sony implements ECCD by combining environmentally conscious design, product design, and cost design (Figs. 7.2 and 7.4; see also Nishimura 2014). In contrast, IBM Japan implements our definition of DFE, formally separating it from cost design system, although the target of environmental impact reduction and LCA links closely with cost design in terms of ECCD (Fig. 7.3). IBM Japan, which carried out environmental impact assessment programs in 1978, extended this to ECP programs and started implementing simple and easy-to-handle DFE in 1991 (IBM Japan 1999, 2000; Yamamoto and Kokubu 2001). In ECCD, the corporation’s finance department implements “accurate and impartial costing, and uses the whole value related to the procurement of materials and parts in the whole company, not departmental costing, to establish a scheme for cost design” (Ito 2007, p. 54). However, DFE and cost design are connected by the Integrated Product Development Plan (see Fig. 7.4). DFE is implemented under the Integrated Product Development Plan, in which new products are developed under a global standard and the applicable scope includes all life cycle processes of a newly developed product. During implementation, it is important to set up and actualize targets of quality, cost, and delivery, while realizing environmental targets. In developing a new ECPD, the need to ‘proactively manufacture’ the product at the early stage of development plays a critical role in determining the environmentally conscious level of a finished product. At the same time, IBM Japan began to emphasize EP (IBM Japan 2001).

Fig. 7.3The two-layer type of ECCD in IBM Japan. (Abbreviations: PEP, product environmental profile; ECP, environmentally conscious product; DFE, design for environment; DR, design review; PSRB, Product Safety Review Board. Source: Ito 2007; IBM Japan 2001)

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