DANSK DSF/ISO/FDIS 14053 PDF

This International Standard provides practical guidance for implementation of Material Flow Cost Accounting (MFCA) in the most relevant production process of small and medium -sized enterprises (SMEs). Under MFCA, the flows and stocks of materials within SMEs are traced and quantified in physical units (e.g. mass, volume) and the costs associated with those material flows are also evaluated. The resulting information can act as a motivator for SMEs to seek opportunities to simultaneously generate financial and environmental benefits by reducing material loss and energy consumption. This Standard is designed for an independent standard for SMEs to implement MFCA in a phased manner. This Standard is applicable to any SMEs, regardless of its level of development, the nature of activities undertaken or the location at which these activities occur. This Standard provides basic calculation procedures to analyse saving potentials by avoiding material losses. Detailed calculation procedures or information on techniques for improving material or energy efficiency are out of the scope of this Standard.