EN ISO 14052:2018

Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain (ISO 14052:2017)

Publication date:   Nov 14, 2018

General information

60.60 Standard published   Oct 3, 2018

CEN

CEN/SS S26 Environmental management

European Norm

13.020.10   Environmental management

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Scope

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.

Life cycle

NOW

PUBLISHED
EN ISO 14052:2018
60.60 Standard published
Oct 3, 2018

Relations

Adopted from ISO 14052:2017 IDENTICAL