环境管理. 物质流成本会计. 供应链实际实施指南

[中文适用范围]： 本文件为供应链中物料流成本核算 (MFCA) 的实际实施提供指导。 MFCA 从根本上追踪组织内的物料流动和库存，以物理单位（例如质量、体积）量化这些物料流动，并评估与物料流动和能源使用相关的成本。 MFCA 适用于任何使用材料和能源的组织，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。 原则上，MFCA可以作为供应链上游和下游的环境管理会计工具，有助于开发提高供应链中材料和能源效率的综合方法。 本文件基于 ISO 14051 中描述的 MFCA 原则和总体框架。 本文件中提出的 MFCA 框架包括提高供应链中材料和能源效率的场景、在供应链中成功应用 MFCA 的原则、信息共享以及在供应链中实施 MFCA 的实际步骤。 [外文原描述]： 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.