环境管理.物料流成本核算.通用框架

[中文适用范围]： 本国际标准提供了物料流成本核算（MFCA）的一般框架。在 MFCA 下，组织内的物料流和库存以物理单位（如质量、体积）进行追踪和量化，并评估与这些物料流相关的成本。所得信息可作为激励组织和管理人员寻求同时产生财务效益和减少不利环境影响的机会的动机。MFCA 适用于任何使用物料和能源的组织，无论其产品、服务、规模、结构、位置以及现有的管理和会计系统如何。MFCA 可延伸至供应链中的其他组织（包括上游和下游），从而有助于开发一种综合方法来提高供应链中的物料和能源效率。这种延伸是有益的，因为一个组织的废物产生往往是由供应商提供的物料的性质或质量，或客户要求的产品的规格所驱动的。根据定义，管理会计和环境管理会计（EMA）侧重于为组织提供内部决策所需的信息。MFCA 作为 EMA 的主要工具之一，也侧重于内部决策所需的信息，旨在补充现有的环境管理和会计实践。虽然组织可以选择在 MFCA 分析中包括外部成本，但外部成本不在本国际标准的范围内。本国际标准中介绍的 MFCA 框架包括通用术语、目标和原则、基本要素以及实施步骤。然而，详细的计算程序或有关提高物料或能源效率的技术信息不在本国际标准的范围内。本国际标准不旨在用于第三方认证。 [外文原描述]： 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.