Norm

NEN-ISO 14052:2017 en

Milieumanagement -  Kostentoerekening van materiaalstromen - Richtlijn voor praktische implementatie in een leveringsketen

79,70

Over deze norm

Status Definitief
Aantal pagina's 13
Gepubliceerd op 01-03-2017
Taal Engels
NEN-ISO 14052 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.

Details

ICS-code 13.020.10
Nederlandse titel Milieumanagement -  Kostentoerekening van materiaalstromen - Richtlijn voor praktische implementatie in een leveringsketen
Engelse titel Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain

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