BS EN ISO 14052:2018 Environmental management. Material flow cost accounting. Guidance for practical implementation in a supply chain

BS EN ISO 14052:2018

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

Status : Current   Published : November 2018

Format
PDF

Format
HARDCOPY



What is this standard about?

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.




Standard NumberBS EN ISO 14052:2018
TitleEnvironmental management. Material flow cost accounting. Guidance for practical implementation in a supply chain
StatusCurrent
Publication Date05 November 2018
Normative References(Required to achieve compliance to this standard)ISO 14050, ISO 14051
Informative References(Provided for Information)ISO 14046, ISO 14064-2, ISO 14064-3, ISO/TS 14067, ISO 14040, ISO 14044, ISO 14064-1, ISO 26000:2010
International RelationshipsEN ISO 14052:2018,ISO 14052:2017
Amended ByCorrigendum, November 2018
DescriptorsEnvironmental management, Noise control (acoustic), Design, Sanitary engineering, Environmental health, Environment (working), Environmental engineering, Fire safety in buildings, Concrete structures, Water supply engineering, Concretes, Ecology, Pollution
ICS13.020.10
Title in FrenchManagement environnemental. Comptabilité des flux matières. Lignes directrices pour la mise en application pratique dans une chaîne d'approvisionnement
Title in GermanUmweltmanagement. Materialflusskostenrechnung. Leitfaden zur praktischen Anwendung innerhalb der Lieferkette
CommitteeSES/1
ISBN978 0 580 99059 5
PublisherBSI
FormatA4
DeliveryYes
Pages22
File Size744 KB
Price£130.00


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