BS EN ISO 14052:2018 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.
Cross References:ISO 14050
ISO 14051
ISO 14046
ISO 14064-2
ISO 14064-3
ISO/TS 14067
ISO 14040
ISO 14044
ISO 14064-1
ISO 26000:2010
Incorporates the following:Corrigendum, November 2018
| File Size : | 1
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, 910 KB |
| ISBN(s) : | 9780580990595 |
| Note : | This product is unavailable in Ukraine, Russia, Belarus |
| Number of Pages : | 22 |
| Product Code(s) : | 30362749, 30362749, 30362749 |
| Published : | 11/05/2018 |
| Same As : | BS EN ISO 14052:2018 |
