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