EN ISO 14052:2018
(Main)Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain (ISO 14052:2017)
Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain (ISO 14052:2017)
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.
Umweltmanagement - Materialflusskostenrechnung - Leitfaden zur praktischen Anwendung innerhalb der Lieferkette (ISO 14052:2017)
Management environnemental - Comptabilité des flux matières - Lignes directrices pour la mise en application pratique dans une chaîne d'approvisionnement (ISO 14052:2017)
Le présent document fournit des recommandations relatives à la mise en application pratique de la comptabilité des flux matières (MFCA) dans une chaîne d'approvisionnement. L'essence même de la MFCA est de tracer les flux et les stocks de matières au sein d'un organisme, de quantifier ces flux matières en unités physiques (par exemple, masse, volume) et d'évaluer les coûts associés à ces flux matières et aux utilisations de l'énergie. La MFCA est applicable à tous les organismes qui utilisent des matières et de l'énergie, indépendamment de leurs produits, leurs services, leur taille, leur structure, leur lieu d'implantation et de leurs systèmes de management et de comptabilité existants. En principe, la MFCA peut être appliquée comme outil de comptabilité de management environnemental dans la chaîne d'approvisionnement, en amont comme en aval, et peut aider à développer une approche intégrée visant à une amélioration de l'efficacité de l'utilisation des matières et de l'énergie dans la chaîne d'approvisionnement.
Le présent document repose sur les principes et le cadre général de la MFCA décrits dans l'ISO 14051.
Le cadre de la MFCA exposé dans le présent document inclut des scénarios d'amélioration de l'efficacité de l'utilisation des matières et de l'énergie dans une chaîne d'approvisionnement, les principes sous-tendant une application réussie de la MFCA dans une chaîne d'approvisionnement, le partage d'informations et les étapes concrètes de la mise en application de la MFCA dans une chaîne d'approvisionnement.
Ravnanje z okoljem - Stroškovno računovodstvo materialnega toka - Smernice za praktično uvajanje v dobavno verigo (ISO 14052:2017)
ISO 14052:2017 podaja smernice za praktično uvajanje stroškovnega računovodstva materialnega toka (MFCA) v dobavno verigo. Stroškovno računovodstvo materialnega toka v osnovi sledi tokove in zaloge materialov v organizaciji, te materialne tokove kvantificira v fizikalnih enotah (npr. masa, prostornina) ter oceni stroške, povezane z materialnimi tokovi in rabami energije Stroškovno računovodstvo materialnega toka lahko uporablja vsaka organizacija, ki uporablja materiale in energijo, ne glede na svoje izdelke, storitve, velikost, strukturo, lokacijo ter obstoječe upravljavske in računovodske sisteme. Stroškovno računovodstvo materialnega toka se lahko načelno uporablja kot računovodsko orodje pri ravnanju z okoljem v dobavni verigi, tako navzgor kot tudi navzdol, ter lahko prispeva k razvoju celostnega pristopa k izboljševanju materialne in energijske učinkovitosti v dobavni verigi.
ISO 14052:2017 temelji na načelih in splošnem okviru za stroškovno računovodstvo materialnega toka, ki so opisani v standardu ISO 14051.
Okvir stroškovnega računovodstva materialnega toka, opisan v tem dokumentu, vključuje scenarije za izboljšanje materialne in energetske učinkovitosti v dobavni verigi, načela za uspešno uporabo stroškovnega računovodstva materialnega toka v dobavni verigi, izmenjavo informacij ter praktične ukrepe za uvajanje stroškovnega računovodstva materialnega toka v dobavno verigo.
General Information
Standards Content (Sample)
SLOVENSKI STANDARD
01-januar-2019
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Environmental management - Material flow cost accounting - Guidance for practical
implementation in a supply chain (ISO 14052:2017)
Umweltmanagement - Materialflusskostenrechnung - Leitfaden zur praktischen
Anwendung innerhalb der Lieferkette (ISO 14052:2017)
Management environnemental - Comptabilité des flux matières - Lignes directrices pour
la mise en application pratique dans une chaîne d'approvisionnement (ISO 14052:2017)
Ta slovenski standard je istoveten z: EN ISO 14052:2018
ICS:
13.020.10 Ravnanje z okoljem Environmental management
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
EN ISO 14052
EUROPEAN STANDARD
NORME EUROPÉENNE
October 2018
EUROPÄISCHE NORM
ICS 13.020.10
English Version
Environmental management - Material flow cost
accounting - Guidance for practical implementation in a
supply chain (ISO 14052:2017)
Management environnemental - Comptabilité des flux Umweltmanagement - Materialflusskostenrechnung -
matières - Lignes directrices pour la mise en Leitfaden zur praktischen Anwendung innerhalb der
application pratique dans une chaîne Lieferkette (ISO 14052:2017)
d'approvisionnement (ISO 14052:2017)
This European Standard was approved by CEN on 8 January 2018.
CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.
CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2018 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14052:2018 E
worldwide for CEN national Members.
Contents Page
European foreword . 3
European foreword
The text of ISO 14052:2017 has been prepared by Technical Committee ISO/TC 207 "Environmental
management” of the International Organization for Standardization (ISO) and has been taken over as
of which is held by CCMC.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by April 2019, and conflicting national standards shall be
withdrawn at the latest by April 2019.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
Endorsement notice
The text of ISO 14052:2017 has been approved by CEN as EN ISO 14052:2018 without any modification.
INTERNATIONAL ISO
STANDARD 14052
First edition
2017-03
Environmental management —
Material flow cost accounting —
Guidance for practical implementation
in a supply chain
Management environnemental — Comptabilité des flux matières
— Lignes directrices pour la mise en application pratique dans une
chaîne d’approvisionnement
Reference number
ISO 14052:2017(E)
©
ISO 2017
ISO 14052:2017(E)
© ISO 2017, Published in Switzerland
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form
or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior
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ii © ISO 2017 – All rights reserved
ISO 14052:2017(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Material and energy efficiency in a supply chain . 2
4.1 Roles of an initiating organization in a supply chain . 2
4.2 Generation of material losses from the viewpoint of a supply chain . 2
4.3 Cumulative material losses in a supply chain . 3
5 Principles for successful application of MFCA in a supply chain . 3
5.1 Commitment . 3
5.2 Trust . 3
5.3 Collaboration . 3
5.4 Shared benefit . 3
6 Information-sharing on MFCA analysis. 4
6.1 General . 4
6.2 Sharing of process-related information on material flow . 4
6.3 Sharing of physical information on material flow . 4
6.4 Sharing of quantified information on environmental impacts . 4
6.5 Sharing of monetary information . 4
7 Steps for the implementation of MFCA in a supply chain . 4
7.1 General . 4
7.2 Preliminary identification by the initiating organization of material losses caused
by suppliers or customers . 5
7.3 Identification and agreement on opportunities for collaboration . 5
7.4 Selection of target for MFCA implementation . 6
7.5 Agreement on scope of MFCA analysis . 6
7.6 Establishment of joint MFCA team . 6
7.7 Agreement on type of information-sharing . 6
7.8 MFCA review and/or information-sharing . 6
7.9 Identification of options for reduction in material and energy use . 6
7.10 Agreement on action plan . 6
7.11 Implementation of planned actions . 7
7.12 Monitoring progress . 7
7.13 Review of the results and amending the action plan . 7
8 Further use of MFCA information in a supply chain . 7
Annex A (informative) Case example: Supply-chain MFCA project related to the production
of compressor piston parts for automobile air conditioners .8
Annex B (informative) Information-sharing for MFCA in the supply chain .12
Bibliography .13
ISO 14052:2017(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
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ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitu
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