Environmental management. Material flow cost accounting. Guidance for practical implementation in a supply chain

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Hardcopy , PDF

Language(s)

English

Published date

05-11-2018

Publisher

British Standards Institution

This document provides guidance for the practical implementation of material flow cost accounting (MFCA) in a supply chain.

ISO 14052:2017 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. ISO 14052:2017 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.

Committee	SES/1
DocumentType	Standard
ISBN	9780580990595
Pages	22
PublisherName	British Standards Institution
Status	Current

Standards	Relationship
EN ISO 14052 : 2018	Identical
ISO 14052:2017	Identical

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BS EN ISO 14052:2018

Environmental management. Material flow cost accounting. Guidance for practical implementation in a supply chain

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