Download - ü 'ä d z Q - Kansai U...BAB+BABMB B-B þ ^ ]B1 qBG&µ'q þ ^ ] B1 qBG&µ'qB1 ¯ Û þ ^B+ ¡ :B1 4PBRBM B B¤B®B o-Þ PB1 3 d ¡ :B B¤B®B B+ þ ^B B¤B®B B1 R8FAî 4P % H ÞBM

第193回産業セミナー　2011年11月16日　地域ブランド（徳山）・持続可能な社会（岡） 115

116

1

2


3

4

118

Overall Brand Ranking

1 Paris

2 London

3 Sydney

4 New York

5 Los Angeles

6 Rome

7 Washington D.C.

8 Melbourne

9 Vienna

10 Tokyo

Presence)

Pre-requisites)

Place)Potential)

People)Pulse)

City Brand Hexagon

©Mitsue TOKUYAMA

5

6


abic

or

7

8

120

9

10


attentionInterest

attentionInterest searchsearch actionaction experienceexperience relationshiprelationship

11

12

122

13

14


15

16

124

E mail shojioka@kansai u.ac.jp

2011 11 16

193

2011/11/16

•

•

•MFCA

SBSC

1


2011/11/16

•2

2

2011/11/16

•Cost Management

•

•“ ”

3

126

2011/11/16

•

2001

4

2011/11/16

•

CO2

•

• sustainability

•

5


2011/11/16

• 1987Our Common Future

Sustainable Development

•Sustainable Science

•CSR

Sustainability Accounting

6

2011/11/16

•

7

128

2011/11/16

•

•

•Environmental Management Accounting

MFCA

SBSC

8

2011/11/16

•

•

“ ”

•

9


2011/11/16

• 1999

2002

•

•

10

2011/11/16

• 2002 6

• 2011

11

130

2011/11/16

2011 221

12

2011/11/16

MFCA Material Flow Cost Accounting

IMUB. Wagner

Strobel and Redmann(2000)(2001) Wagner and Enzler(2006) Jasch(2008)MFCA

2002

2009 2010

MFCA 300

2011 9 15 MFCA ISO14051

13


2011/11/16


MFCA

1,000100g

600

Input Output

800480

1,280

200120320

20kg

1 80kg

14

2011/11/16


MFCA

15

出所）中嶌・國部（2008）71頁

132

2011/11/16

Input Output¥1,000

¥6001 ¥1,600

Input Output¥1,000100kg¥600

1 80kg¥800¥480

¥1,28020kg ¥320

(2008)69 72

16

2011/11/16

1,000100g

600

Input Output

800480

1,280

200120320

20kg

1 80kg

17

出所）中嶌・國部（2008）69‒72頁


2011/11/16

MFCA

MFCA

MFCA

18

2011/11/16

MFCA

P/L

2,000

1,600

400

MFCA P/L

2,000

1,600

1,280320

400

“ ”19

134

2011/11/16

MFCA

MFCA

MFCA“ ”

20

2011/11/16

MFCA

MFCA

B/S

P/L

21


2011/11/16

BSC Balanced Scorecard

1 MFCAMFCA MFCA

Balanced Scorecard

BSC 1992 Harvard Business Review R. S. Kaplan D. P. Norton

BSC

BSC 4

422

2011/11/16

financial perspective

ROE ROCERI EVA

23

136

2011/11/16

customer perspective

24

2011/11/16

internal business process perspective

25


2011/11/16

learning and growth perspective

26

2011/11/16

SBSC Sustainability Balanced Scorecard

CSMS. Schaltegger

Figge et al.(2002) Schaltegger and Dyllick (Hrsg.) (2002) Schaltegger andWagner(2006) Schaltegger(2011a)(2001b) SBSC

2001 2005 2005

2008

SBSC Novo Nordisk Shell

27

138

2011/11/16


SBSC BSC 4

28

2011/11/16

SBSC

19992003 DTI

BSIForum for the

FutureAcccoutAbility

The SIGMA Sustainability Scorecard

20002002 BMBF

LueneburgSt. Gallen

INSEAD

SBSCNachhaltig managen mit der Balanced Scorecard

20012004

EUEC

ErasmusVrije

Helsinki Responsive Business Scorecard

2002BMU

BDI

LueneburgNachhaltigkeitsmanagement in

Unternehmen SBSC

2010 92


29


2011/11/16

BSC

1999

BSC BSC

BSC 4 5

10

30

2011/11/16

BSC

2002 198

JQA CAT.7 8

31

140

2011/11/16

BSC

5

OEM

Y

X MS

OEM

1

OEM OEM A

2002 199

32

2011/11/16

BSC

2000

BSC BSC

5

33


2011/11/16

Figge, F., Hahn, T., Schaltegger, S. and Wagner M. (2002), Sustainability Balanced Scorecard Linking Sustainability Management toBusiness Strategy, Business Strategy and the Environment, Vol.11, No.5, pp.269 284.

Henri, J F. and Journeault, M. (2009), Eco control: The Influence of Management Control Systems on Environmental and EconomicPerformance, Accounting, Organization and Society, Vol.35, No.1, pp.63 80.

Hubbard, G. (2009), Measuring Organizational Performance Beyond the Triple Bottom Line, Business Strategy and the Environment,Vol.18, No.3, pp.177 191.

Jasch, C. (2008), Environmental and Material Flow Cost Accounting: Principles and Procedures, Springer.

Kaplan, R. S. and Norton, D. P. 2001 , The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in the NewBusiness Environment, Harvard Business School Press. 2001

Kaplan, R. S. and Norton, D. P. 2004 , Strategy Map: Converting Intangible Assets into Tangible Outcome, Harvard Business SchoolPress. 2005

Kaplan, R. S. and Norton, D. P. (2008), The Execution Premium: Linking Strategy to Operations for Competitive Advantage, HarvardBusiness School Publishing. 2009

Schaltegger, S. und Dyllick, T. (Hrsg.) (2002), Nachhaltig managen mit der Balanced Scorecard: Kozept und Fallstudien, Gabler.

Schaltegger, S., Burritt, R., and Petersen, H. (2003), An Introduction to Corporate Environmental Management, Greenleaf.

Schaltegger, S. (2011a), Sustainability as a Driver for Corporate Economic Success: Consequences for the Development of SustainabilityManagement Control, Society and Economy, Vol.33, No.1, pp.15 28.

Schaltegger, S. (2011b), Sustainability Management Control, in Burritt, R. L. et al. (eds.), Environmental Management Accounting andSupply Chain Management, pp.337 352.

Wagner, B. and Enzler, S. (Eds.)(2006),Material Flow Management: Improving Cost Efficiency and Environmental Performance, PhysicaVerlag.

34

2011/11/16

2011 MFCA JIPM

2001

2005 41 5 64 70

2001

2000

2002

2011

2005 41 4 79 84

2007 196 5 47 61

2011 8 11 209 234

2004

2007

2009 121 36

2010 123 45

2007 43 10 60 66

2011 5 23 36

2008 2

2011

1998 Sustainable Development 30 5 85 102

2011

2009

2002 17 2 101 112

2007 BSC 64 77 108

2008 SBSC SBSC 65 1 24

2010 SBSC 34 1 91 101

35