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BS EN ISO 14052:2018

$102.76

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

Published By Publication Date Number of Pages
BSI 2018 22
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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.

PDF Catalog

PDF Pages PDF Title
2 National foreword
4 European foreword
6 Foreword
7 Introduction
9 1 Scope
2 Normative references
3 Terms and definitions
10 4 Material and energy efficiency in a supply chain
4.1 Roles of an initiating organization in a supply chain
4.2 Generation of material losses from the viewpoint of a supply chain
11 4.3 Cumulative material losses in a supply chain
5 Principles for successful application of MFCA in a supply chain
5.1 Commitment
5.2 Trust
5.3 Collaboration
5.4 Shared benefit
12 6 Information-sharing on MFCA analysis
6.1 General
6.2 Sharing of process-related information on material flow
6.3 Sharing of physical information on material flow
6.4 Sharing of quantified information on environmental impacts
6.5 Sharing of monetary information
7 Steps for the implementation of MFCA in a supply chain
7.1 General
13 7.2 Preliminary identification by the initiating organization of material losses caused by suppliers or customers
7.3 Identification and agreement on opportunities for collaboration
14 7.4 Selection of target for MFCA implementation
7.5 Agreement on scope of MFCA analysis
7.6 Establishment of joint MFCA team
7.7 Agreement on type of information-sharing
7.8 MFCA review and/or information-sharing
7.9 Identification of options for reduction in material and energy use
7.10 Agreement on action plan
15 7.11 Implementation of planned actions
7.12 Monitoring progress
7.13 Review of the results and amending the action plan
8 Further use of MFCA information in a supply chain
16 Annex A (informative) Case example: Supply-chain MFCA project related to the production of compressor piston parts for automobile air conditioners
20 Annex B (informative) Information-sharing for MFCA in the supply chain
21 Bibliography
BS EN ISO 14052:2018
$102.76