Earticle

초록

영어

The provisions regarding the standard cost for recycling stated under the Extended Producer Responsibility (EPR) since 2002, include different and complicated obligatory steps to be taken on a variety of subject items regarding the collection, the transportation and the treatment, making the corporations face in their calculating and executing the standard cost. This study presents more objective calculation scope and standard for the purpose of efficient operation of the standard cost for recycling, in consideration of the general industry perception toward cost issue as well as domestic/overseas case studies regarding the standard cost for recycling. Besides, the study presents the checking items and the calculation contents per step to calculate the standard cost for recycling. Therefore, it is expected not only to be used as the objective standard to calculate the standard cost for recycling, but also to contribute to increasing the work efficiency in the following ongoing re-calculation process and to maintaining the consistent operation of the institution.

목차

Abstract
 1. 서론
 2. 생산자책임재활용제도
 3. 해외 국가의 재활용 기준비용
  3.1 해외 재활용 제도 현황
  3.2 해외사례 분석 및 비교
 4. 재활용 기준비용의 산정
  4.1 재활용 기준비용의 정의
  4.2 재활용 기준비용의 산정원칙
  4.3 재활용 기준비용의 산정범위
  4.4 재활용 기준비용의 산정항목
 5. 결론 및 추후연구과제
 6. 참고문헌

키워드

저자

• 이희남 [ Hee-Nahm Lee | 유한대학 산업경영과 ] 교신저자
• 최윤정 [ Yoon-Jeong Choi | 인하대학교 산업공학과 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  대한안전경영과학회지 [Journal of Korea Safety Management & Science]

• 간기

  계간

• pISSN

  1229-6783

• eISSN

  2288-1484

• 수록기간

  1999~2025

• 십진분류

  KDC 530 DDC 620