NF EN ISO 14052

NF EN ISO 14052

October 2018
Standard Current

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

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.

See more
View the extract
Main informations

Collections

National standards and national normative documents

Publication date

October 2018

Number of pages

23 p.

Reference

NF EN ISO 14052

ICS Codes

13.020.10   Environmental management

Classification index

X30-002

Print number

1

International kinship

ISO 14052:2017

European kinship

EN ISO 14052:2018
Sumary
Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain

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.

Table of contents
View the extract
  • 1 Domaine d'application
  • 2 Références normatives
  • 3 Termes et définitions
  • 4 Efficacité matière et efficacité énergétique dans une chaîne d'approvisionnement
  • 5 Principes pour une application réussie de la MFCA dans une chaîne d'approvisionnement
  • 6 Partage d'informations sur l'analyse MFCA
  • 7 Étapes de mise en oeuvre de la MFCA dans une chaîne d'approvisionnement
  • 8 Utilisation complémentaire des informations de la MFCA dans la chaîne d'approvisionnement
  • Annexe A Exemple de cas: projet MFCA dans une chaîne d'approvisionnement liée à la production de pièces de pistons de compresseurs pour climatiseurs d'automobiles
  • Annexe B Partage d'informations pour la mise en application de la MFCA dans la chaîne d'approvisionnement
  • Bibliographie
ZOOM ON ... the Requirements department
To comply with a standard, you need to quickly understand its issues in order to determine its impact on your activity.

The Requirements department helps you quickly locate within the normative text:
- mandatory clauses to satisfy,
- non-essential but useful clauses to know, such as permissions and recommendations.

The identification of these types of clauses is based on the document “ISO / IEC Directives, Part 2 - Principles and rules of structure and drafting of ISO documents ”as well as on a constantly enriched list of verbal forms.

With Requirements, quickly access the main part of the normative text!

With Requirements, quickly access the main part of the normative text!
Need to identify, monitor and decipher standards?

COBAZ is the simple and effective solution to meet the normative needs related to your activity, in France and abroad.

Available by subscription, CObaz is THE modular solution to compose according to your needs today and tomorrow. Quickly discover CObaz!

Request your free, no-obligation live demo

I discover COBAZ