DANSK DSF/ISO/FDIS 14052 PDF

This International Standard 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. Therefore, in principle, MFCA can be applied as an environmental management accounting tool in the supply chain, both upstream and downstream, thus helping to develop an integrated approach to improving material and energy efficiency in the supply chain. This standard is based on the principles and general framework for MFCA described in ISO 14051. As such, ISO 14051 should be understood for the implementation of this standard. The MFCA framework presented in this International Standard includes normative references, terms and definitions, 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.