EN ISO 14051:2011

Environmental management - Material flow cost accounting - General framework (ISO 14051:2011)

ISO 14051:2011 provides a general framework for material flow cost accounting (MFCA). Under MFCA, the flows and stocks of materials within an organization are traced and quantified in physical units (e.g. mass, volume) and the costs associated with those material flows are also evaluated. The resulting information can act as a motivator for organizations and managers to seek opportunities to simultaneously generate financial benefits and reduce adverse environmental impacts. MFCA is applicable to any organization that uses materials and energy, regardless of their products, services, size, structure, location, and existing management and accounting systems.
MFCA can be extended to other organizations in the supply chain, both upstream and downstream, thus helping to develop an integrated approach to improving material and energy efficiency in the supply chain. This extension can be beneficial because waste generation in an organization is often driven by the nature or quality of materials provided by a supplier, or the specification of the product requested by a customer.
By definition, management accounting and environmental management accounting (EMA) focus on providing organizations with information for internal decision-making. MFCA, one of the major tools of EMA, also focuses on information for internal decision-making, and is intended to complement existing environmental management and management accounting practices. Although an organization can choose to include external costs in an MFCA analysis, external costs are outside the scope of ISO 14051:2011.
The MFCA framework presented in ISO 14051:2011 includes common terminologies, objective and principles, fundamental elements, and implementation steps. However, detailed calculation procedures or information on techniques for improving material or energy efficiency are outside the scope of ISO 14051:2011.
ISO 14051:2011 is not intended for the purpose of third party certification.

Umweltmanagement - Materialflusskostenrechnung - Allgemeine Rahmenbedingungen (ISO 14051:2011)

Diese Internationale Norm stellt einen allgemein gültigen Bezugsrahmen für die Materialflusskostenrechnung
(MFKR) zur Verfügung. Mit der MFKR werden Materialflüsse und -bestände innerhalb einer
Organisation erfasst und in physikalischen Einheiten (z. B. Masse, Volumen) quantifiziert; auch die Kosten,
die mit diesen Materialflüssen verbunden sind, werden ermittelt. Das entstandene Ergebnis kann eine
Veranlassung für Organisationen und das Management darstellen, nach Möglichkeiten zu suchen, Gewinne
zu erwirtschaften und zugleich unerwünschte Umweltauswirkungen zu reduzieren. Die MFKR ist in jeder
Organisation, die Material oder Energie einsetzt, anwendbar, ungeachtet ihrer Produkte, Dienstleistungen,
Größe, Struktur, des Standortes und vorhandener Management- und Abrechnungssysteme.
Die MFKR kann auf andere Organisationen entlang der Lieferkette, sowohl vor- als auch nachgelagerte,
ausgedehnt werden und dadurch die Entwicklung eines integrierten Ansatzes zur Verbesserung der Materialund
Energieeffizienz entlang der Lieferkette unterstützen. Diese Erweiterung kann nutzbringend sein, da
Abfallentstehung in Organisationen oft durch die Beschaffenheit oder die Qualität des durch den Zulieferer
bereitgestellten Materials oder durch die Produktspezifikationen aus Kundenanforderung entsteht.
Sowohl die konventionelle Kostenrechnung als auch die Umweltkostenrechnung (UKR) sind definitionsgemäß
darauf fokussiert, Organisationen mit Informationen zur Unterstützung organisationsinterner Entscheidungen
zu versorgen. Auch die MFKR, ein zentrales Instrument der UKR, konzentriert sich auf Informationen für die
interne Entscheidungsfindung und ist darauf ausgerichtet, das existierende Umweltmanagement und die
Umweltmanagementpraxis zu ergänzen. Obwohl sich eine Organisation dafür entscheiden kann, externe
Kosten in die MFKR-Analyse einzubeziehen, sind die externen Kosten nicht dem Anwendungsbereich dieser
Internationalen Norm zugeordnet.
Der, in dieser Internationalen Norm dargestellte, allgemeine Bezugsrahmen der MFKR umfasst allgemeine
Bezeichnungen, Zielvorgaben und Grundsätze, wesentliche Bestandteile und Umsetzungsschritte. Detaillierte
Berechnungsverfahren oder Informationen über Technologien zur Verbesserung von Material- oder
Energieeffizienz sind jedoch nicht Bestandteil dieser Internationalen Norm.
Diese Internationale Norm ist nicht für den Zweck einer Zertifizierung durch Dritte vorgesehen.

Management environnemental - Comptabilité des flux matières - Cadre général (ISO 14051:2011)

L'ISO 14051:2011 fournit un cadre général pour la comptabilité des flux matières (MFCA). En comptabilité MFCA, les flux et les stocks de matières au sein d'un organisme sont suivis et quantifiés en unités physiques (par exemple masse, volume) et les coûts associés à ces flux matières sont également évalués. Les informations résultantes peuvent agir comme un facteur de motivation pour encourager les organismes et leurs dirigeants à rechercher des opportunités de générer des avantages financiers tout en réduisant les conséquences néfastes sur l'environnement. 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.
La comptabilité MFCA peut être étendue à d'autres organismes de la chaîne logistique, en amont comme en aval, pour aider à développer une approche intégrée visant à une utilisation plus efficace des matières et de l'énergie dans la chaîne logistique. Cette extension peut s'avérer profitable si l'on tient compte du fait que la production de déchets au sein d'un organisme dépend souvent de la nature ou de la qualité des matières fournies par un fournisseur en amont ou des caractéristiques du produit demandées par le client en aval.
Par définition, la comptabilité de gestion et la comptabilité de management environnemental (EMA) visent essentiellement à fournir aux organismes des informations de nature à éclairer les prises de décisions internes. La comptabilité MFCA, qui constitue l'un des principaux outils de l'EMA et vise également à alimenter en informations le procédé décisionnel, est destinée à compléter les pratiques existantes en matière de management environnemental et de comptabilité analytique. Même si un organisme peut choisir d'inclure les coûts externes dans une analyse MFCA, ces derniers ne font pas partie du champ d'application de l'ISO 14051:2011.
Le cadre MFCA présenté dans l'ISO 14051:2011 couvre les terminologies communes, l'objectif et les principes, les éléments fondamentaux et les étapes de mise en oeuvre. Toutefois, le champ d'application de l'ISO 14051:2011 ne couvre pas les procédures de calcul détaillées ni les techniques à mettre en ?uvre pour promouvoir une utilisation plus efficace des ressources matérielles et énergétiques.
L'ISO 14051:2011 n'est pas destinée à être utilisée à des fins de certification par une tierce partie.

Ravnanje z okoljem - Stroškovno računovodstvo materialnega toka - Splošne smernice (ISO 14051:2011)

Ta mednarodni standard določa splošne smernice za stroškovno računovodstvo materialnega toka (MFCA). V skladu s stroškovnim računovodstvom materialnega toka se tok in zaloge materiala v organizaciji sledi ter meri v fizikalnih enotah (npr. masa, prostornina), pri čemer se ocenijo tudi stroški, povezani z materialnimi toki. Pridobljene informacije lahko spodbujajo organizacije in upravljavce k iskanju priložnosti za sočasno ustvarjanje finančnih koristi in zmanjševanje negativnih vplivov na okolje. Stroškovno računovodstvo materialnega toka lahko uporablja vsaka organizacija, ki uporablja materiale in energijo, ne glede na njihove izdelke, storitve, velikost, strukturo, lokacijo ter obstoječe upravljavske in računovodske sisteme. Stroškovno računovodstvo materialnega toka se lahko razširi na druge organizacije v dobavni verigi, tako navzgor kot tudi navzdol, s čimer prispeva k razvoju celostnega pristopa k izboljševanju materialne in energijske učinkovitosti v dobavni verigi. Takšna razširitev je lahko koristna, saj odpadki v organizaciji pogosto nastajajo zaradi narave ali kakovosti materialov, ki jih zagotavlja dobavitelj, ali specifikacije izdelka, ki ga stranka zahteva. Po definiciji se poslovno računovodstvo in računovodstvo ravnanja z okoljem (EMA) osredotočata na zagotavljanje informacij organizacijam za notranje odločanje. Stroškovno računovodstvo materialnega toka, eno glavnih orodij računovodstva ravnanja z okoljem, se prav tako osredotoča na informacije za notranje odločanje ter je namenjeno dopolnjevanju obstoječih praks računovodstva ravnanja z okoljem in poslovnega računovodstva. Čeprav se organizacija lahko odloči za vključitev zunanjih stroškov v analizo stroškovnega računovodstva materialnega toka, zunanji stroški ne spadajo na področje uporabe tega mednarodnega standarda. Smernice stroškovnega računovodstva materialnega toka, predstavljene v tem mednarodnem standardu, vključujejo skupno terminologijo, cilj in načela, osnovne elemente ter korake izvajanja. Vendar podrobni računski postopki ali informacije o tehnikah za izboljšanje materialne ali energijske učinkovitosti ne spadajo na področje uporabe tega mednarodnega standarda.

General Information

• Status: Published
• Publication Date: 14-Sep-2011
• Withdrawal Date: 30-Mar-2012
• ICS: 13.020.10 - Environmental management
• Technical Committee: CEN/SS S26 - Environmental Management
• Drafting Committee: CEN/SS S26 - Environmental Management
• Current Stage: 6060 - Definitive text made available (DAV) - Publishing
• Start Date: 15-Sep-2011
• Completion Date: 15-Sep-2011
• Ref Project: SIST EN ISO 14051:2012 - Environmental management - Material flow cost accounting - General framework (ISO 14051:2011)

Standards Content (Sample)

SLOVENSKI STANDARD
01-marec-2012
5DYQDQMH]RNROMHP6WURãNRYQRUDþXQRYRGVWYRPDWHULDOQHJDWRND6SORãQH
VPHUQLFH,62
Environmental management - Material flow cost accounting - General framework (ISO
14051:2011)
Umweltmanagement - Materialflusskostenrechnung - Allgemeine Rahmenbedingungen
(ISO 14051:2011)
Management environnemental - Coût d'acheminement des matières - Cadre général
(ISO 14051:2011)
Ta slovenski standard je istoveten z: EN ISO 14051:2011
ICS:
13.020.10 Ravnanje z okoljem Environmental management
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EUROPEAN STANDARD
EN ISO 14051
NORME EUROPÉENNE
EUROPÄISCHE NORM
September 2011
ICS 13.020.10
English Version
Environmental management - Material flow cost accounting -
General framework (ISO 14051:2011)
Management environnemental - Comptabilité des flux Umweltmanagement - Materialflusskostenrechnung -
matières - Cadre général (ISO 14051:2011) Allgemeine Rahmenbedingungen (ISO 14051:2011)
This European Standard was approved by CEN on 3 September 2011.

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, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland,
Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland and United Kingdom.

EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

Management Centre: Avenue Marnix 17, B-1000 Brussels
© 2011 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14051:2011: E
worldwide for CEN national Members.

Contents Page
Foreword .3
Foreword
This document (EN ISO 14051:2011) has been prepared by Technical Committee ISO/TC 207 “Environmental
management”.
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 March 2012, and conflicting national standards shall be withdrawn at
the latest by March 2012.
Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. CEN [and/or CENELEC] 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, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia,
Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain,
Sweden, Switzerland and the United Kingdom.
Endorsement notice
The text of ISO 14051:2011 has been approved by CEN as a EN ISO 14051:2011 without any modification.

INTERNATIONAL ISO
STANDARD 14051
First edition
2011-09-15
Environmental management — Material
flow cost accounting — General
framework
Management environnemental — Comptabilité des flux matières —
Cadre général
Reference number
ISO 14051:2011(E)
©
ISO 2011
ISO 14051:2011(E)
©  ISO 2011
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means,
electronic or mechanical, including photocopying and microfilm, without permission in writing from either ISO at the address below or
ISO's member body in the country of the requester.
ISO copyright office
Case postale 56  CH-1211 Geneva 20
Tel. + 41 22 749 01 11
Fax + 41 22 749 09 47
E-mail [e-mail]
Web www.iso.org
Published in Switzerland
ii © ISO 2011 – All rights reserved

ISO 14051:2011(E)
Contents Page
Foreword . iv
Introduction . v
1  Scope . 1
2  Normative references . 1
3  Terms and definitions . 1
4  Objective and principles of MFCA . 4
4.1  Objective . 4
4.2  Principles . 4
5  Fundamental elements of MFCA . 5
5.1  Quantity centre . 5
5.2  Material balance . 5
5.3  Cost calculation . 6
5.4  Material flow model . 8
6  Implementation steps of MFCA . 9
6.1  General . 9
6.2  Involvement of management . 10
6.3  Determination of necessary expertise . 10
6.4  Specification of a boundary and a time period . 10
6.5  Determination of quantity centres . 11
6.6  Identification of inputs and outputs for each quantity centre . 11
6.7  Quantification of the material flows in physical units . 11
6.8  Quantification of the material flows in monetary units . 11
6.9  MFCA data summary and interpretation . 12
6.10  Communication of MFCA results . 13
6.11  Identification and assessment of improvement opportunities . 13
Annex A (informative) Difference between MFCA and conventional cost accounting . 14
Annex B (informative) Cost calculation and allocation in MFCA . 16
Annex C (informative) Case examples of MFCA . 24
Bibliography . 37

ISO 14051:2011(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 committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the
International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.
The main task of technical committees is to prepare International Standards. Draft International Standards
adopted by the technical committees are circulated to the member bodies for voting. Publication as an
International Standard requires approval by at least 75 % of the member bodies casting a vote.
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.
ISO 14051 was prepared by Technical Committee ISO/TC 207, Environmental management.

iv © ISO 2011 – All rights reserved

ISO 14051:2011(E)
Introduction
The aim of this International Standard is to offer a general framework for material flow cost accounting
(MFCA). MFCA is a management tool that can assist organizations to better understand the potential
environmental and financial consequences of their material and energy use practices, and seek opportunities
to achieve both environmental and financial improvements via changes in those practices.
MFCA promotes increased transparency of material and energy use practices via development of a material
flow model that traces and quantifies the flows and stocks of materials within an organization in physical units.
Energy can either be included as a material or quantified separately in MFCA. Any costs that are generated by
and/or associated with the material flows and energy use are subsequently quantified and attributed to them.
In particular, MFCA highlights the comparison of costs associated with products and costs associated with
material losses, e.g. waste, air emissions, wastewater.
Many organizations are unaware of the full extent of the actual cost of material losses in adequate detail
because data on material losses and the associated costs are often difficult to extract from conventional
information, accounting and environmental management systems. However, once available via MFCA, these
data can be used to seek opportunities to reduce material use and/or material losses, improve efficient uses of
material and energy, and reduce adverse environmental impacts and associated costs.
MFCA is applicable to all industries that use materials and energy, including extractive, manufacturing, service,
and other industries. It can be implemented by organizations of any type and scale, with or without
environmental management systems in place, in emerging economies as well as in industrialized countries.
MFCA is one of the major tools of environmental management accounting and is primarily designed for use
within a single facility or organization. However, MFCA can be extended to multiple organizations within a
supply chain, to help them develop an integrated approach to more efficient use of materials and energy.
This International Standard provides
 common terminologies;
 objective and principles;
 fundamental elements;
 implementation steps.
In addition, the annexes illustrate some of the differences between MFCA and conventional cost accounting,
cost evaluation methods, and case examples of MFCA application from different sectors and a supply chain.

INTERNATIONAL STANDARD ISO 14051:2011(E)

Environmental management — Material flow cost accounting —
General framework
1 Scope
This International Standard provides a general framework for material flow cost accounting (MFCA). Under
MFCA, the flows and stocks of materials within an organization are traced and quantified in physical units
(e.g. mass, volume) and the costs associated with those material flows are also evaluated. The resulting
information can act as a motivator for organizations and managers to seek opportunities to simultaneously
generate financial benefits and reduce adverse environmental impacts. MFCA is applicable to any
organization that uses materials and energy, regardless of their products, services, size, structure, location,
and existing management and accounting s
...