제조산업의 그린생산원가 산출모형

초록

We propose a green cost estimation model based on a green cost classification system to estimate manufacturing cost in manufacturing industry. A recycling and an environmental regulation relevant to green tax is main concern under the green manufacturing circumstance. We also propose a green manufacturing planning model to determine the variables which are inputs for a green cost estimation model. The case of metal industry is analyzed to illustrate our findings. We expect that more appropriate cost estimation and analysis is possible via our models under the current business situation where environmental consciousness has been more emphasizing than ever.

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