ISO 14053:2021 环境管理 物料流动成本核算 组织内阶段性实施指南

标准编号：ISO 14053:2021

中文名称：环境管理 物料流动成本核算 组织内阶段性实施指南

英文名称：Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations

发布日期：2021-02

标准范围

This document gives practical guidelines for the phased implementation of material flow cost accounting 
(MFCA) that organizations, including small and medium-sized enterprises (SMEs), can adopt to enhance 
their environmental performance and material efficiency.
The phased approach provides flexibility that allows organizations to develop their MFCA activities at 
their own pace, according to their own circumstances. The resulting information can act as a motivator 
for organizations to seek opportunities to simultaneously generate financial and environmental 
benefits by reducing material losses and energy consumption.
This document is applicable to any organization, regardless of its level of development, the nature of its 
activities, or the location at which these activities occur.
This document provides basic calculation procedures to analyse saving potentials by avoiding material 
losses. Detailed calculation procedures or information on techniques for improving material or energy 
efficiency are out of the scope of this document.

标准预览图