Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chainTranslate name
STANDARD published on 1.4.2019
Designation standards: ČSN EN ISO 14052
Classification mark: 010952
Catalog number: 506545
Publication date standards: 1.4.2019
The number of pages: 28
Approximate weight : 84 g (0.19 lbs)
Country: Czech technical standard
Category: Technical standards ČSN
This document provides guidance for the practical implementation of material flow cost accounting (MFCA) in a supply chain. MFCA fundamentally traces the flows and stocks of materials within an organization, quantifies these material flows in physical units (e.g. mass, volume) and evaluates the costs associated with material flows and energy uses. MFCA is applicable to any organization that uses materials and energy, regardless of its products, services, size, structure, location, and existing management and accounting systems. In principle, MFCA can be applied as an environmental management accounting tool in the supply chain, both upstream and downstream, and can help to develop an integrated approach for improving material and energy efficiency in the supply chain. This document is based on the principles and general framework for MFCA described in ISO 14051. The MFCA framework presented in this document includes scenarios for improving material and energy efficiency in a supply chain, principles for successful application of MFCA in a supply chain, information sharing, and practical steps for the implementation of MFCA in a supply chain
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