SIST EN ISO 14052:2019
(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
SIST EN ISO 14052:2019
01-januar-2019
5DYQDQMH]RNROMHP6WURãNRYQRUDþXQRYRGVWYRPDWHULDOQHJDWRND6PHUQLFH]D
SUDNWLþQRXYDMDQMHYGREDYQRYHULJR ,62
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
SIST EN ISO 14052:2019 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
---------------------- Page: 1 ----------------------
SIST EN ISO 14052:2019
---------------------- Page: 2 ----------------------
SIST EN ISO 14052:2019
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.
---------------------- Page: 3 ----------------------
SIST EN ISO 14052:2019
EN ISO 14052:2018 (E)
Contents Page
European foreword . 3
2
---------------------- Page: 4 ----------------------
SIST EN ISO 14052:2019
EN ISO 14052:2018 (E)
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
EN ISO 14052:2018 by Technical Committee CEN/SS S26 “Environmental management” the secretariat
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.
3
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SIST EN ISO 14052:2019
---------------------- Page: 6 ----------------------
SIST EN ISO 14052:2019
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
---------------------- Page: 7 ----------------------
SIST EN ISO 14052:2019
ISO 14052:2017(E)
COPYRIGHT PROTECTED DOCUMENT
© 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
written permission. Permission can be requested from either ISO at the address below or ISO’s member body in the country of
the requester.
ISO copyright office
Ch. de Blandonnet 8 • CP 401
CH-1214 Vernier, Geneva, Switzerland
Tel. +41 22 749 01 11
Fax +41 22 749 09 47
copyright@iso.org
www.iso.org
ii © ISO 2017 – All rights reserved
---------------------- Page: 8 ----------------------
SIST EN ISO 14052:2019
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 2017 – All rights reserved iii
---------------------- Page: 9 ----------------------
SIST EN ISO 14052:2019
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
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.
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
constitute an endorsement.
For an explanation on the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO’s adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see the following
URL: w w w . i s o .org/ iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management.
iv © ISO 2017 – All rights reserved
---------------------- Page: 10 ----------------------
SIST EN ISO 14052:2019
ISO 14052:2017(E)
Introduction
The aim of this document is to provide guidance for the practical application of material flow cost
accounting (MFCA) in supply chains. MFCA is an environmental management accounting tool that
assists organizations in creating a better understanding of their material and energy uses, the losses and
the associated costs caused by material inefficiencies. The application of MFCA within an organization
is explained in ISO 14051. Extending the scope of MFCA to multiple organizations in a supply chain will
enable them to develop an integrated approach to more efficient use of materials and energy. This can
result in various economic and environmental benefits for different organizations in the supply chain.
These include reducing total material losses (main materials, energy and auxiliary materials) and
thereby providing common opportunities to reduce costs, enhance environmental performance (e.g.
GHG reduction and higher material/energy efficiency) and increase trust, collaboration, and fruitful
business relationships. A trusted relationship between the different organizations in the supply chain
and the increased common understanding of their own situation promotes collaboration. This can also
be an incentive for long-term contracts through mutual MFCA-cooperation.
In order to achieve the benefits of an MFCA project extended to the supply chain for all organizations, it
is a precondition that the collaborating organizations are committed to share information on processes
and related material and energy flows to create a comprehensive understanding of the production
system for the effective implementation of MFCA.
When applied in the supply chain, MFCA can improve existing supply chain management information
sharing, communication mechanisms and management practices between suppliers and the purchasing
department of organizations, which is the key connector between suppliers and customers. MFCA can
complement existing environmental management and management accounting practices.
In addition, a thorough assessment of the material flows and energy use along all stages of the supply
chain can also serve as a basis for comprehensive sustainability management. For example, MFCA
information can be used for monitoring environmental indicators, or help in identifying and mitigating
risks in the supply chain.
This document provides guidance on the following topics:
— the significance of integrating MFCA between organizations;
— a general approach for enhancing material and energy efficiency in the supply chain;
— steps for implementing MFCA in the supply chain.
© ISO 2017 – All rights reserved v
---------------------- Page: 11 ----------------------
SIST EN ISO 14052:2019
---------------------- Page: 12 ----------------------
SIST EN ISO 14052:2019
INTERNATIONAL STANDARD ISO 14052:2017(E)
Environmental management — Material flow cost
accounting — Guidance for practical implementation in a
supply chain
1 Scope
This document 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.
This document 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.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 14050, Environmental management — Vocabulary
ISO 14051, Environmental management — Material flow cost accounting — General framework
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 14050, ISO 14051 and the
following apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at http:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1
energy efficiency
ratio or other quantitative relationship between an output of performance, service, goods or energy,
and an input of energy
3.2
initiating organization
organization in the supply chain that introduces the MFCA process to its supplier(s) and/or customer(s)
for the purpose of having a collaboration in reduction of material and energy losses
© ISO 2017 – All rights reserved 1
---------------------- Page: 13 ----------------------
SIST EN ISO 14052:2019
ISO 14052:2017(E)
3.3
material efficiency
ratio or other quantitative relationship between an output of performance, products or service and an
input of material
3.4
supply chain
sequence of activities or parties that provides products or services to the organization
Note 1 to entry: For the purposes of this document, a supply chain consists of at least two organizations, of which
one organization purchases a material, a part or an intermediate product from a supplier or sells products to a
customer.
[SOURCE: ISO 26000:2010, 2.22, modified — Original Note to entry has been deleted and new Note to
entry has been added.]
4 Material and energy efficiency in a supply chain
4.1 Roles of an initiating organization in a supply chain
For the purposes of this document, an initiating organization will start the process of applying MFCA in
its supply chain. This can be done by jointly analysing MFCA opportunities with suppliers, by discussing
MFCA-related improvement opportunities with customers, or by simultaneously addressing MFCA-
related improvement opportunities with one or several suppliers and/or one or several customers.
4.2 Generation of material losses from the viewpoint of a supply chain
Th
...
SLOVENSKI STANDARD
oSIST prEN ISO 14052:2017
01-november-2017
5DYQDQMH]RNROMHP6WURãNRYQRUDþXQRYRGVWYRPDWHULDOQHJDWRND6PHUQLFH]D
SUDNWLþQRXYDMDQMHYGREDYQRYHULJR ,62
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: prEN ISO 14052
ICS:
13.020.10 Ravnanje z okoljem Environmental management
oSIST prEN ISO 14052:2017 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
---------------------- Page: 1 ----------------------
oSIST prEN ISO 14052:2017
---------------------- Page: 2 ----------------------
oSIST prEN ISO 14052:2017
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
---------------------- Page: 3 ----------------------
oSIST prEN ISO 14052:2017
ISO 14052:2017(E)
COPYRIGHT PROTECTED DOCUMENT
© 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
written permission. Permission can be requested from either ISO at the address below or ISO’s member body in the country of
the requester.
ISO copyright office
Ch. de Blandonnet 8 • CP 401
CH-1214 Vernier, Geneva, Switzerland
Tel. +41 22 749 01 11
Fax +41 22 749 09 47
copyright@iso.org
www.iso.org
ii © ISO 2017 – All rights reserved
---------------------- Page: 4 ----------------------
oSIST prEN ISO 14052:2017
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 2017 – All rights reserved iii
---------------------- Page: 5 ----------------------
oSIST prEN ISO 14052:2017
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
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.
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
constitute an endorsement.
For an explanation on the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO’s adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see the following
URL: w w w . i s o .org/ iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management.
iv © ISO 2017 – All rights reserved
---------------------- Page: 6 ----------------------
oSIST prEN ISO 14052:2017
ISO 14052:2017(E)
Introduction
The aim of this document is to provide guidance for the practical application of material flow cost
accounting (MFCA) in supply chains. MFCA is an environmental management accounting tool that
assists organizations in creating a better understanding of their material and energy uses, the losses and
the associated costs caused by material inefficiencies. The application of MFCA within an organization
is explained in ISO 14051. Extending the scope of MFCA to multiple organizations in a supply chain will
enable them to develop an integrated approach to more efficient use of materials and energy. This can
result in various economic and environmental benefits for different organizations in the supply chain.
These include reducing total material losses (main materials, energy and auxiliary materials) and
thereby providing common opportunities to reduce costs, enhance environmental performance (e.g.
GHG reduction and higher material/energy efficiency) and increase trust, collaboration, and fruitful
business relationships. A trusted relationship between the different organizations in the supply chain
and the increased common understanding of their own situation promotes collaboration. This can also
be an incentive for long-term contracts through mutual MFCA-cooperation.
In order to achieve the benefits of an MFCA project extended to the supply chain for all organizations, it
is a precondition that the collaborating organizations are committed to share information on processes
and related material and energy flows to create a comprehensive understanding of the production
system for the effective implementation of MFCA.
When applied in the supply chain, MFCA can improve existing supply chain management information
sharing, communication mechanisms and management practices between suppliers and the purchasing
department of organizations, which is the key connector between suppliers and customers. MFCA can
complement existing environmental management and management accounting practices.
In addition, a thorough assessment of the material flows and energy use along all stages of the supply
chain can also serve as a basis for comprehensive sustainability management. For example, MFCA
information can be used for monitoring environmental indicators, or help in identifying and mitigating
risks in the supply chain.
This document provides guidance on the following topics:
— the significance of integrating MFCA between organizations;
— a general approach for enhancing material and energy efficiency in the supply chain;
— steps for implementing MFCA in the supply chain.
© ISO 2017 – All rights reserved v
---------------------- Page: 7 ----------------------
oSIST prEN ISO 14052:2017
---------------------- Page: 8 ----------------------
oSIST prEN ISO 14052:2017
INTERNATIONAL STANDARD ISO 14052:2017(E)
Environmental management — Material flow cost
accounting — Guidance for practical implementation in a
supply chain
1 Scope
This document 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.
This document 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.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 14050, Environmental management — Vocabulary
ISO 14051, Environmental management — Material flow cost accounting — General framework
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 14050, ISO 14051 and the
following apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at http:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1
energy efficiency
ratio or other quantitative relationship between an output of performance, service, goods or energy,
and an input of energy
3.2
initiating organization
organization in the supply chain that introduces the MFCA process to its supplier(s) and/or customer(s)
for the purpose of having a collaboration in reduction of material and energy losses
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3.3
material efficiency
ratio or other quantitative relationship between an output of performance, products or service and an
input of material
3.4
supply chain
sequence of activities or parties that provides products or services to the organization
Note 1 to entry: For the purposes of this document, a supply chain consists of at least two organizations, of which
one organization purchases a material, a part or an intermediate product from a supplier or sells products to a
customer.
[SOURCE: ISO 26000:2010, 2.22, modified — Original Note to entry has been deleted and new Note to
entry has been added.]
4 Material and energy efficiency in a supply chain
4.1 Roles of an initiating organization in a supply chain
For the purposes of this document, an initiating organization will start the process of applying MFCA in
its supply chain. This can be done by jointly analysing MFCA opportunities with suppliers, by discussing
MFCA-related improvement opportunities with customers, or by simultaneously addressing MFCA-
related improvement opportunities with one or several suppliers and/or one or several customers.
4.2 Generation of material losses from the viewpoint of a supply chain
The main objective of MFCA is to enhance material and energy efficiency. This can be achieved by
reducing material and energy losses and by reducing the material use in products. In many cases,
this can be achieved within an organization without reference to other organizations. In other cases,
collaboration between two or more organizations in a supply chain can achieve even more reduction of
total material losses throughout the supply chain. Figure 1 illustrates material losses in the supply chain.
Figure 1 — Understanding material losses in the supply chain
In an upstream process in the supply chain, material losses may be due to various causes (e.g.
dimensions or variations in quality of supplied materials). In a downstream process, an excessive
degree of precision (design and specifications) or an excessive standard of quality required by the
customer may also lead to material losses.
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If upstream organizations know how their products are used in the downstream process, they may
have an opportunity to propose collaborative projects to improve overall material efficiency.
If an organization understands the causes of material losses due to product specifications or other
matters (e.g. processing condition) for materials or products delivered to downstream organizations,
it becomes aware of potentially unnecessary material losses in the production of these materials or
products. If it is found that excessive specifications result in additional material losses, a request for
revision in specifications may lead to material and energy savings.
4.3 Cumulative material losses in a supply chain
In certain cases, the cumulative material losses caused by interlinked organizations in a supply chain
may be significant. Figure 2 illustrates an example of a simplified supply chain with a total material and
energy loss of 70 % from the original inputs.
Figu
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