時間主導型活動基準原価計算による環境保全型家族農業経営の農産物別環境原価の算出

抄録

The objective of this paper is to develop an approach to quantify agricultural products’ environmental costs at the farm level. There appears to be limited literature related to the cost accounting method in farm management and allocation of the environmental cost in an account. An approach that includes three aspects is designed and a case study in ‘N farm’ (a pseudonym for a farm that operates the complex management of paddy and vegetables) is used as follows. The first step is to introduce an activity-based costing (ABC) simplified version for the costing of farm management, which is based on a time-driven activity-based costing (TDABC) measure. The second is to classify agricultural products according to environmental cost by calculating the environ­mental cost of all the operational farm activities for the different agricultural products. The third is to analyze and diagnose the calculation results.