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표준원가 분석을 통한 재활용 기준비용 재산정에 관한 연구 KCI 등재

A Study on Re-calculation of Recycling Standard Cost through the Analysis on Standard Cost

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대한안전경영과학회지 (Journal of Korea Safety Management & Science)
대한안전경영과학회 (Korea Safety Management & Science)
초록

The current standard cost for recycling applied under the Extended Producer Responsibility(EPR) institution, is not coping with continuously increased number of obligatory subject items as well as a variety of variable cost changing factors regarding the recycling treatment cost caused by price fluctuation such as increased material and labor cost entirely across the society; changes in recycling treatment process following the developing technologies; and changes in the required work forces and equipments followed by the trends of automated facilities. Despite such various cost fluctuation factors, the current EPR is not coping with the trends, making the re-calculation process difficult, which causes differences between the real treatment cost for recycling. In this study, the analysis was made on main factors affecting on the related cost and the related price changing index was calculated, by conducting the influence evaluation on the standard cost factors of the current standard cost for recycling. Through theses results, more objective standard will be set for the re-calculation of standard cost for recycling to greatly contribute to setting up the midterm and long-term strategies in the future towards efficient institution.

저자
  • 이희남 | Lee, Hee-Nahm
  • 최윤정 | Choi, Yoon-Jeong