온실가스 비용을 반영한 물질흐름원가회계 적용 사례연구

초록

[Purpose]This study is to show a case of material flow cost accounting considering greenhouse gas costs in a paper－making company. [Methodology]We perform a case study to introduce the applications of material flow cost accounting by using cost allocation methods. [Findings]By stages of production processes in a paper－making company, we measure the quantitative value of green gas and then allocate the costs to two kinds of products such as positive products(good products) and negative products(gas). Here, we apply two methods; direct－allocation method and stage－allocation method. [Implications]We provide a basis for material flow cost accounting considering the allocation of green gas costs and thus suggest a best practice to respond to impending environmental regulation.

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