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효율적인 EPR 운영을 위한 재활용 기준비용 산정에 관한 연구

A Study on Calculation of Recycling Standard Cost for Efficient Operation of EPR

  • 투고 : 2011.01.20
  • 심사 : 2011.03.11
  • 발행 : 2011.03.31

초록

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.

키워드

참고문헌

  1. 김태용, "생산자책임재활용제도의 개선방안", 삼성지구환경연구소, 2004.
  2. 한국자원재생공사, "생산자책임재활용제도에서의 품목별 재활용비용 산정에 관한 연구", 2002
  3. 한국자원재생공사, "생산자책임재활용제도 확대.방안에 관한 연구", 2004.
  4. 한국환경자원공사, "생산자책임재활용제도 개선(단기.중장기) 방안에 관한 연구", 2005.
  5. 환경부, "자원의절약과재활용촉진에관한법률(법.시행령.시행규칙)", 2005.