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ISO 14052:2017

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

Feb 28, 2017

General information

90.93     Jun 15, 2022

ISO

ISO/TC 207/SC 1

International Standard

13.020.10  

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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
ISO 14052:2017
90.93 Standard confirmed
Jun 15, 2022

National adoptions

SRPS EN ISO 14052:2019  
ISS

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

60.60   Standard published

A207 more

delSRPS ISO 14052:2018  
ISS

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

10.98   New project rejected

A207 more