The Impact of Green Design Combined with Environmental Accounting on the Use of Resources for Product Manufacturing

• Main Authors: HUANG, HSIEH-SHAN, 黃協山
• Other Authors: TU, JUI-CHE
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/993wdk

博士 === 國立雲林科技大學 === 設計學研究所 === 107 === The proposal and development of green design mainly in response to the increasingly deteriorating global ecological environment is for the purpose of reducing pollution and saving energy through improvement and innovation of production technologies. Over recent years, environmental accounting guidelines have been consecutively introduced in Europe, Japan, the UN and Taiwan, requiring enterprises to disclose environment improvement information, in an effort to improve the environment in respect of institution by achieving the goals of “Pollution Prevention” and “Design for Environment”. Environmental accounting, which is also known as green accounting, is being progressively promoted in various countries. Upon implementation of green accounting by enterprises, external costs of economic activities will be internalized, hence directly increasing costs of production and operation. How to make product production in order to achieve effective use of resources and whether green design can be applied to solve this issue. This study intends to adopt the KJ method and analyze the factors affecting the product manufacturing in the environmental accounting guidelines. At present, the global development of energy-saving methods, including the implementation of material flow cost accounting. Although the material flow cost accounting method does not actually create new energy, it can be regarded as another innovative energy source because it can effectively use resources or reduce resource use. Therefore, this study intends to use the grounded theory to analyze it, and to explore the company that has implemented the material flow cost accounting by the Meta-research method, and exploring the relationship between its improvement methods and green design to provide reference for enterprises to use resources effectively during manufacturing. The research findings found that environmental accounting requirements: expansion of corporate social responsibility; production shall not be exempted from environmental protection; no pollution shall be generated in the cleaning product manufacture process; external costs of production shall be internalized; redesign shall be implemented to improve product manufacture process and package; 3R policies shall be implemented for reducing waste of resources; products must be subject to lifetime assessment; environmentally friendly products shall be developed, etc. which will increase the operating costs of enterprises. Material flow cost accounting can produce detailed waste data, and actual improvement is based on green design and methods. Therefore, in terms of actual energy conservation, it is recommended to use green design as a cutting-edge tool. The two complement each other and help achieve both financial and environmental protection.