DIN EN ISO 14052:2018-12
Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain (ISO 14052:2017); German version EN ISO 14052:2018
| Fecha edición: |
2018-12-01
En Vigor
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| Idiomas disponibles: | Inglés, Alemán |
| Resumen: | 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. |
| Keywords: | Cost accounting|Costs|Definitions|Ecology|Energy consumption|Energy demands|Energy performance|Environment|Environmental aspects|Environmental management|Environmental management systems|Evaluations|Guide books|Implementation|Life cycle assessment|Management|Material flow cost|Material flow planning|Materials|Mathematical calculations|Organization|Physical distribution management|Pollution control|Quality|Resources|Storage|Supply chains |
| ICS: | 13.020.10 - Gestión ambiental., 35.240.68-10 - |
| CTN: | |
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Equivalencia Internacional |
Idéntica EN ISO 14052:2018 Idéntica ISO 14052:2017 |
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Reemplazo Normas |
Reemplaza a DIN EN ISO 14052:2017-10 |
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