BS ISO 14052-2017 Environmental management Material flow cost accounting Guidance for practical implementation in a supply chain《环境管理 物质流成本会计 供应链实际实施指南》.pdf

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1、BS ISO 14052:2017Environmental management Material flow cost accounting Guidance for practicalimplementation in a supplychainBSI Standards PublicationWB11885_BSI_StandardCovs_2013_AW.indd 1 15/05/2013 15:06BS ISO 14052:2017 BRITISH STANDARDNational forewordThis British Standard is the UK implementat

2、ion of ISO 14052:2017. The UK participation in its preparation was entrusted to TechnicalCommittee SES/1, Environmental management.A list of organizations represented on this committee can beobtained on request to its secretary.This publication does not purport to include all the necessaryprovisions

3、 of a contract. Users are responsible for its correctapplication. The British Standards Institution 2017. Published by BSI Standards Limited 2017ISBN 978 0 580 89986 7ICS 13.020.10Compliance with a British Standard cannot confer immunity fromlegal obligations.This British Standard was published unde

4、r the authority of theStandards Policy and Strategy Committee on 31 March 2017.Amendments/corrigenda issued since publicationDate Text affectedBS ISO 14052:2017 ISO 2017Environmental management Material flow cost accounting Guidance for practical implementation in a supply chainManagement environnem

5、ental Comptabilit des flux matires Lignes directrices pour la mise en application pratique dans une chane dapprovisionnementINTERNATIONAL STANDARDISO14052First edition2017-03Reference numberISO 14052:2017(E)BS ISO 14052:2017ISO 14052:2017(E)ii ISO 2017 All rights reservedCOPYRIGHT PROTECTED DOCUMENT

6、 ISO 2017, Published in SwitzerlandAll rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written perm

7、ission. Permission can be requested from either ISO at the address below or ISOs member body in the country of the requester.ISO copyright officeCh. de Blandonnet 8 CP 401CH-1214 Vernier, Geneva, SwitzerlandTel. +41 22 749 01 11Fax +41 22 749 09 47copyrightiso.orgwww.iso.orgBS ISO 14052:2017ISO 1405

8、2:2017(E)Foreword ivIntroduction v1 Scope . 12 Normative references 13 Terms and definitions . 14 Material and energy efficiency in a supply chain . 24.1 Roles of an initiating organization in a supply chain . 24.2 Generation of material losses from the viewpoint of a supply chain . 24.3 Cumulative

9、material losses in a supply chain . 35 Principles for successful application of MFCA in a supply chain 35.1 Commitment . 35.2 Trust . 35.3 Collaboration 35.4 Shared benefit 36 Information-sharing on MFCA analysis. 46.1 General . 46.2 Sharing of process-related information on material flow . 46.3 Sha

10、ring of physical information on material flow 46.4 Sharing of quantified information on environmental impacts 46.5 Sharing of monetary information . 47 Steps for the implementation of MFCA in a supply chain . 47.1 General . 47.2 Preliminary identification by the initiating organization of material l

11、osses caused by suppliers or customers . 57.3 Identification and agreement on opportunities for collaboration . 57.4 Selection of target for MFCA implementation 67.5 Agreement on scope of MFCA analysis . 67.6 Establishment of joint MFCA team 67.7 Agreement on type of information-sharing . 67.8 MFCA

12、review and/or information-sharing . 67.9 Identification of options for reduction in material and energy use 67.10 Agreement on action plan . 67.11 Implementation of planned actions 77.12 Monitoring progress . 77.13 Review of the results and amending the action plan . 78 Further use of MFCA informati

13、on in a supply chain 7Annex A (informative) Case example: Supply-chain MFCA project related to the production of compressor piston parts for automobile air conditioners 8Annex B (informative) Information-sharing for MFCA in the supply chain 12Bibliography .13 ISO 2017 All rights reserved iiiContents

14、 PageBS ISO 14052:2017ISO 14052:2017(E)ForewordISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO member bodies). The work of preparing International Standards is normally carried out through ISO technical committees. Each member body

15、 interested in a subject for which a technical committee has been established has the right to be represented on that committee. International organizations, governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the International Electrotec

16、hnical Commission (IEC) on all matters of electrotechnical standardization.The procedures used to develop this document and those intended for its further maintenance are described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for the different types of ISO

17、documents should be noted. This document was drafted in accordance with the editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. ISO shall not be held re

18、sponsible for identifying any or all such patent rights. Details of any patent rights identified during the development of the document will be in the Introduction and/or on the ISO list of patent declarations received (see www .iso .org/ patents).Any trade name used in this document is information

19、given for the convenience of users and does not constitute an endorsement.For an explanation on the voluntary nature of standards, the meaning of ISO specific terms and expressions related to conformity assessment, as well as information about ISOs adherence to the World Trade Organization (WTO) pri

20、nciples in the Technical Barriers to Trade (TBT) see the following URL: www .iso .org/ iso/ foreword .html.This document was prepared by Technical Committee ISO/TC 207, Environmental management.iv ISO 2017 All rights reservedBS ISO 14052:2017ISO 14052:2017(E)IntroductionThe aim of this document is t

21、o provide guidance for the practical application of material flow cost accounting (MFCA) in supply chains. MFCA is an environmental management accounting tool that assists organizations in creating a better understanding of their material and energy uses, the losses and the associated costs caused b

22、y material inefficiencies. The application of MFCA within an organization is explained in ISO 14051. Extending the scope of MFCA to multiple organizations in a supply chain will enable them to develop an integrated approach to more efficient use of materials and energy. This can result in various ec

23、onomic and environmental benefits for different organizations in the supply chain. These include reducing total material losses (main materials, energy and auxiliary materials) and thereby providing common opportunities to reduce costs, enhance environmental performance (e.g. GHG reduction and highe

24、r material/energy efficiency) and increase trust, collaboration, and fruitful business relationships. A trusted relationship between the different organizations in the supply chain and the increased common understanding of their own situation promotes collaboration. This can also be an incentive for

25、 long-term contracts through mutual MFCA-cooperation.In order to achieve the benefits of an MFCA project extended to the supply chain for all organizations, it is a precondition that the collaborating organizations are committed to share information on processes and related material and energy flows

26、 to create a comprehensive understanding of the production system for the effective implementation of MFCA.When applied in the supply chain, MFCA can improve existing supply chain management information sharing, communication mechanisms and management practices between suppliers and the purchasing d

27、epartment of organizations, which is the key connector between suppliers and customers. MFCA can complement existing environmental management and management accounting practices.In addition, a thorough assessment of the material flows and energy use along all stages of the supply chain can also serv

28、e as a basis for comprehensive sustainability management. For example, MFCA information can be used for monitoring environmental indicators, or help in identifying and mitigating risks in the supply chain.This document provides guidance on the following topics: the significance of integrating MFCA b

29、etween organizations; a general approach for enhancing material and energy efficiency in the supply chain; steps for implementing MFCA in the supply chain. ISO 2017 All rights reserved vBS ISO 14052:2017BS ISO 14052:2017Environmental management Material flow cost accounting Guidance for practical im

30、plementation in a supply chain1 ScopeThis document 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.

31、 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 app

32、lied 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.This document is based on the principles and general framework for MFCA described in

33、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.2 Norm

34、ative referencesThe following documents are referred to in the text in such a way that some or all of their content constitutes requirements of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any am

35、endments) applies.ISO 14050, Environmental management VocabularyISO 14051, Environmental management Material flow cost accounting General framework3 Terms and definitionsFor the purposes of this document, the terms and definitions given in ISO 14050, ISO 14051 and the following apply.ISO and IEC mai

36、ntain terminological databases for use in standardization at the following addresses: ISO Online browsing platform: available at h t t p :/ www .iso .org/ obp IEC Electropedia: available at h t t p :/ www .electropedia .org/ 3.1energy efficiencyratio or other quantitative relationship between an out

37、put of performance, service, goods or energy, and an input of energy3.2initiating organizationorganization in the supply chain that introduces the MFCA process to its supplier(s) and/or customer(s) for the purpose of having a collaboration in reduction of material and energy lossesINTERNATIONAL STAN

38、DARD ISO 14052:2017(E) ISO 2017 All rights reserved 1BS ISO 14052:2017ISO 14052:2017(E)3.3material efficiencyratio or other quantitative relationship between an output of performance, products or service and an input of material3.4supply chainsequence of activities or parties that provides products

39、or services to the organizationNote 1 to entry: For the purposes of this document, a supply chain consists of at least two organizations, of which one organization purchases a material, a part or an intermediate product from a supplier or sells products to a customer.SOURCE: ISO 26000:2010, 2.22, mo

40、dified Original Note to entry has been deleted and new Note to entry has been added.4 Material and energy efficiency in a supply chain4.1 Roles of an initiating organization in a supply chainFor the purposes of this document, an initiating organization will start the process of applying MFCA in its

41、supply chain. This can be done by jointly analysing MFCA opportunities with suppliers, by discussing MFCA-related improvement opportunities with customers, or by simultaneously addressing MFCA-related improvement opportunities with one or several suppliers and/or one or several customers.4.2 Generat

42、ion of material losses from the viewpoint of a supply chainThe main objective of MFCA is to enhance material and energy efficiency. This can be achieved by reducing material and energy losses and by reducing the material use in products. In many cases, this can be achieved within an organization wit

43、hout reference to other organizations. In other cases, collaboration between two or more organizations in a supply chain can achieve even more reduction of total material losses throughout the supply chain. Figure 1 illustrates material losses in the supply chain.Figure 1 Understanding material loss

44、es in the supply chainIn an upstream process in the supply chain, material losses may be due to various causes (e.g. dimensions or variations in quality of supplied materials). In a downstream process, an excessive degree of precision (design and specifications) or an excessive standard of quality r

45、equired by the customer may also lead to material losses.2 ISO 2017 All rights reservedBS ISO 14052:2017ISO 14052:2017(E)If upstream organizations know how their products are used in the downstream process, they may have an opportunity to propose collaborative projects to improve overall material ef

46、ficiency.If an organization understands the causes of material losses due to product specifications or other matters (e.g. processing condition) for materials or products delivered to downstream organizations, it becomes aware of potentially unnecessary material losses in the production of these mat

47、erials or products. If it is found that excessive specifications result in additional material losses, a request for revision in specifications may lead to material and energy savings.4.3 Cumulative material losses in a supply chainIn certain cases, the cumulative material losses caused by interlink

48、ed organizations in a supply chain may be significant. Figure 2 illustrates an example of a simplified supply chain with a total material and energy loss of 70 % from the original inputs.Figure 2 Cumulative losses in the supply chainIn this example, 30 % of the inputs are included in the product. Th

49、is reinforces that collaboration between organizations (companies 1, 2 and 3) has the potential to reduce overall material and energy losses to the benefit of multiple organizations.5 Principles for successful application of MFCA in a supply chain5.1 CommitmentThe initiating organization is able to coordinate with other organizations involved in order to apply MFCA in a supply chain. Participating organizations are committed to improving material and energy efficiency in the supply chain.5.2 TrustThe project is based on mutu