ISO 14053:2021 Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations

标准简介

Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations由国际标准化组织于2021-02-16发布，适用于世界范围。

标准截图

 

标准文档说明

标准文档类型为Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations高清PDF版本（文字版），标准文档内可进行搜索，可以复制原文，可粘贴。

标准部分原文

INTERNATIONAL STANDARD ISO 14053:2021

Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations

1 Scope

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.

2 Normative references

There are no normative references in this document.

3 Terms and definitions

For the purpose of this document, the following terms and definitions apply.

ISO and IEC maintain terminological databases for use in standardization at the following addresses:

— ISO Online browsing platform: available at https://www.iso.org/obp

— IEC Electropedia: available at http://www.electropedia.org/

3.1

energy cost

cost for electricity, fuels, steam, heat, compressed air and other like media

Note 1 to entry: Energy cost can be either included under material cost or quantified separately, at the discretion of the organization.

[SOURCE: ISO 14051:2011, 3.4]

3.2

energy use

application of energy

EXAMPLE Ventilation; lighting; heating; cooling; transportation; data storage; production process.

Note 1 to entry: Energy use is sometimes referred to as “energy end-use”.

[SOURCE: ISO 50001:2018, 3.5.4]

ISO 14053:2021

3.3

material

substance that enters and/or leaves a process

Note 1 to entry: Materials can be divided into two categories:

— materials that are intended to become part of products, e.g. raw materials, auxiliary materials, intermediate products;

— materials that do not become part of products, e.g. cleaning solvents and chemical catalysts, which often are referred to as operating materials.

Note 2 to entry: Some types of materials can be classified into either category, depending on their use. Water is one such material. In some cases, water can become part of a product (e.g. bottled water), while in other cases it can be used as an operating material (e.g. water used in an equipment washing process).

Note 3 to entry: Energy carriers like fuels or steam can be identified as materials, at the discretion of the organization.

[SOURCE: ISO 14051:2011, 3.10, modified — "quantity centre" changed to "process".]

3.4

material flow cost accounting summary sheet

MFCA summary sheet

spreadsheet that reflects the MFCA (3.6) information for a production process that is treated as a single process

3.5

material cost

cost for a substance that enters and/or leaves a process

Note 1 to entry: Material cost can be calculated in various ways, e.g. standard cost, average cost, and purchase cost. The choice between cost calculation methods is at the discretion of the organization.

[SOURCE: ISO 14051:2011, 3.12, modified — "quantity centre" changed to "process".]

3.6

material flow cost accounting

MFCA

tool for quantifying the flows and stocks of materials (3.3) in processes or production lines in both physical and monetary units

[SOURCE: ISO 14051:2011, 3.15]

3.7

material loss

all material outputs generated in a process, except for intended products

Note 1 to entry: Material losses include air emissions, wastewater and solid waste, even if these material outputs can be reworked, recycled or reused internally, or have market value.

Note 2 to entry: By-products can be considered as either material losses or products, at the discretion of the organization.

[SOURCE: ISO 14051:2011, 3.16, modified — "quantity centre" changed to "process".]

3.8

system cost

cost incurred in the course of in-house handling of the material (3.3) flows, except for material cost (3.5), energy cost (3.1) and waste management cost (3.9)

EXAMPLE Cost of labour; cost of depreciation and maintenance; cost of transport.

[SOURCE: ISO 14051:2011, 3.21]

网盘链接

百度网盘：https://pan.baidu.com/s/1N_IcFxdmz8Ux4CRze7rM8w
提取码：twtt