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Masters' Theses A Study on the Assessment Method of Installation and Operation Cost in a Reverse Supply Chain

2015.07.29 13:58

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year 2006 
author Hyunjong Jeong 
Keyword 역공급사슬, 환경비용, 활동기준원가회계, 시스템 다이내믹스 
Abstract 최근에 들어 선진국에서 시행 되어지고 있는 생산자 책임 재활용 제도(Extended Producer´s Responsibility; EPR)나 WEEE와 같은 환경 규제들은 오늘날 기업들에게 재활용 시스템에 대해 심각하게 고려하는 요소가 되고 있다. 실제로 이러한 규제들은 환경 보호라는 명목아래 환경 파괴 혹은 폐기물 처리 문제를 해결하기 위해 자원에 대한 재사용에 초점을 맞추고 있다. 그러나 재활용 시스템의 필요에 대한 경제적인 분석은 아직까지 미비한 실정이다.
본 연구에서는 자원의 재활용 혹은 재사용 문제에 대해서 경제적인 효과를 고려하고자 한다. 역공급사슬의 환경 비용을 산출하기 위한 모델을 제안할 것이고, 이러한 모델은 환경 관련 정책을 결정하는 데 있어 좋은 참고 자료가 될 것이다. 제안할 모델은 역공급사슬의 비용을 산출하는 데 있어 개별 수준의 기업이 아닌, 공급사슬 전체의 기업을 고려하게 된다. 따라서 하나의 공급사슬로 인한 비용 발생 구조를 가시화할 수 있을 것이고, 이에 따라 규제의 구조를 공급사슬내의 모든 주체들에게 공평하게 부담시킬 수 있을 것으로 기대한다.
본 연구에서 제안한 모델은 활동기준원가회계 방법론의 개념을 사용하여 각 기능별 비용 산출을 시도하였다. 역공급사슬에서 입출력 구조를 새로운 관점에서 표현하였고, 시스템 다이내믹스를 통해 시뮬레이션을 수행하였다. 정부뿐만 아니라 기업 역시 본 모델을 통해 역공급사슬을 운영 및 전략적인 측면에서 좀 더 효과적으로 이해할 수 있을 것으로 기대된다. 
c MS 

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