STN EN ISO 14052
| Name: | STN EN ISO 14052 |
| Validity: | Valid |
| Number of pages: | 24 |
| Language: |
EN
|
| Hard copy: | 14,10€ |
| Electronic version |
a) Only read (without ability to print and copy)
12,69€ b) Without ability to print, with ability to copy (printscreen) 14,10€ c) With ability to print and copy (printscreen) 18,33€ |
| Slovak title | Environmentálne manažérstvo. Nákladové účtovníctvo materiálového toku. Návod na praktické implementovanie v dodávateľskom reťazci (ISO 14052: 2017) |
| English title | Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain (ISO 14052:2017) |
| Release Date: | 01. 04. 2019 |
| Date of withdrawal: | |
| ICS: | 13.020.10 |
| Sorting character/National clasification code | 83 9052 |
| Level of incorporation: | idt ISO 14052:2017, idt EN ISO 14052:2018 |
| Official Journal | 03/19 |
| Amendments | |
| Replaced by: | |
| Repleces: | |
| Note in Official Journal: | |
| Subject of the standard: | 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. |