ISO INTERNATIONAL STANDARD 14051 First edition 2011-09-15 Environmental management Material flow cost accounting General framework Management environnemental-Comptabilite des flux matieres- Cadregénéral Reference number ISO 14051:2011(E) @ ISO 2011 THS unde Not for Resale ISO 14051:2011(E) COPYRIGHTPROTECTEDDOCUMENT @ISO2011 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying and microfilm, without permission in writing from either isO at the address below or isO's memberbody in the country of the requester. ISO copyright office Case postale 56 : CH-1211 Geneva 20 Tel. + 41 22 749 01 11 Fax + 41 22 749 09 47 E-mail [email protected] Web www.iso.org Published in Switzerland @ ISO 2011 - All rights reserved itted without license from IHS Not for Resale ISO 14051:2011(E) Contents Page Foreword Introduction 1 Scope 2 Normative references.. 3 Terms and definitions 4 Objective and principles of MFCA. 4.1 Objective .... 4.2 Principles 5 Fundamental elements of MFCA. 5.1 Quantity centre .... 5.2 Materialbalance. 5.3 Cost calculation.. 5.4 Material flow model . .8 6 Implementation steps of MFCA 6.1 General ..... 6.2 Involvement of management 6.3 Determination of necessary expertise 6.4 Specification of a boundary and a time period 6.5 Determinationofquantitycentres.. 6.6 Identification of inputs and outputs for each quantity centre 6.7 Quantification of the material flows in physical units .... 6.8 Quantification of the material flows in monetary units . 6.9 MFCA data summary and interpretation ... 12 6.10 Communication of MFCA results. 6.11 Identification and assessment of improvement opportunities. 13 Annex A (informative) Difference between MFcA and conventional cost accounting. 14 Annex B (informative) Cost calculation and allocation in MFcA. 16 Annex C (informative) Caseexamples of MFCA 24 Bibliography.. Copyrght International Organization forStandardizalonghts reserved ii from IHS Not for Resale