EN ISO 14051-2011 en Environmental management - Material flow cost accounting - General framework《环境管理 物质流成本核算 总框架环境管理 物质流成本核算 总框架 环境管理 物质流成本核算 总框架环 境管理 物质流成本核算 总框架 环境管.pdf
《EN ISO 14051-2011 en Environmental management - Material flow cost accounting - General framework《环境管理 物质流成本核算 总框架环境管理 物质流成本核算 总框架 环境管理 物质流成本核算 总框架环 境管理 物质流成本核算 总框架 环境管.pdf》由会员分享,可在线阅读,更多相关《EN ISO 14051-2011 en Environmental management - Material flow cost accounting - General framework《环境管理 物质流成本核算 总框架环境管理 物质流成本核算 总框架 环境管理 物质流成本核算 总框架环 境管理 物质流成本核算 总框架 环境管.pdf(50页珍藏版)》请在麦多课文档分享上搜索。
1、raising standards worldwideNO COPYING WITHOUT BSI PERMISSION EXCEPT AS PERMITTED BY COPYRIGHT LAWBSI Standards PublicationBS EN ISO 14051:2011Environmental management Material flow cost accounting General framework (ISO14051:2011)BS EN ISO 14051:2011 BRITISH STANDARDNational forewordThis British Sta
2、ndard is the UK implementation of EN ISO 14051:2011. The UK participation in its preparation was entrusted to Technical Committee SES/1, Environmental management.A list of organizations represented on this committee can be obtained on request to its secretary.This publication does not purport to inc
3、lude all the necessary provisions of a contract. Users are responsible for its correct application. BSI 2011 ISBN 978 0 580 76545 2 ICS 13.020.10 Compliance with a British Standard cannot confer immunity from legal obligations.This British Standard was published under the authority of the Standards
4、Policy and Strategy Committee on 30 September 2011.Amendments issued since publicationDate T e x t a f f e c t e dEUROPEAN STANDARD NORME EUROPENNE EUROPISCHE NORM EN ISO 14051 September 2011 ICS 13.020.10 English Version Environmental management - Material flow cost accounting - General framework (
5、ISO 14051:2011) Management environnemental - Comptabilit des flux matires - Cadre gnral (ISO 14051:2011) Umweltmanagement - Materialflusskostenrechnung - Allgemeine Rahmenbedingungen (ISO 14051:2011) This European Standard was approved by CEN on 3 September 2011. CEN members are bound to comply with
6、 the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references concerning such national standards may be obtained on application to the CEN-CENELEC Manage
7、ment Centre or to any CEN member. This European Standard exists in three official versions (English, French, German). A version in any other language made by translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management Centre has the same stat
8、us as the official versions. CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal
9、, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland and United Kingdom. EUROPEAN COMMITTEE FOR STANDARDIZATION COMIT EUROPEN DE NORMALISATION EUROPISCHES KOMITEE FR NORMUNG Management Centre: Avenue Marnix 17, B-1000 Brussels 2011 CEN All rights of exploitation in any form and by any means res
10、erved worldwide for CEN national Members. Ref. No. EN ISO 14051:2011: EBS EN ISO 14051:2011EN ISO 14051:2011 (E) 3 Foreword This document (EN ISO 14051:2011) has been prepared by Technical Committee ISO/TC 207 “Environmental management”. This European Standard shall be given the status of a national
11、 standard, either by publication of an identical text or by endorsement, at the latest by March 2012, and conflicting national standards shall be withdrawn at the latest by March 2012. Attention is drawn to the possibility that some of the elements of this document may be the subject of patent right
12、s. CEN and/or CENELEC shall not be held responsible for identifying any or all such patent rights. According to the CEN/CENELEC Internal Regulations, the national standards organizations of the following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cy
13、prus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland and the United Kingdom. Endorsement notice The text of ISO
14、14051:2011 has been approved by CEN as a EN ISO 14051:2011 without any modification. BS EN ISO 14051:2011ISO 14051:2011(E) ISO 2011 All rights reserved iiiContents Page Foreword iv Introduction . v 1 Scope 1 2 Normative references 1 3 Terms and definitions . 1 4 Objective and principles of MFCA . 4
15、4.1 Objective 4 4.2 Principles . 4 5 Fundamental elements of MFCA 5 5.1 Quantity centre 5 5.2 Material balance . 5 5.3 Cost calculation . 6 5.4 Material flow model . 8 6 Implementation steps of MFCA 9 6.1 General . 9 6.2 Involvement of management 10 6.3 Determination of necessary expertise 10 6.4 Sp
16、ecification of a boundary and a time period 10 6.5 Determination of quantity centres . 11 6.6 Identification of inputs and outputs for each quantity centre 11 6.7 Quantification of the material flows in physical units . 11 6.8 Quantification of the material flows in monetary units . 11 6.9 MFCA data
17、 summary and interpretation . 12 6.10 Communication of MFCA results . 13 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 (
18、informative) Case examples of MFCA 24 Bibliography 37 BS EN ISO 14051:2011ISO 14051:2011(E) iv ISO 2011 All rights reservedForeword ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO member bodies). The work of preparing International
19、 Standards is normally carried out through ISO technical committees. Each member body 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, a
20、lso take part in the work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization. International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2. The main task of technical commit
21、tees is to prepare International Standards. Draft International Standards adopted by the technical committees are circulated to the member bodies for voting. Publication as an International Standard requires approval by at least 75 % of the member bodies casting a vote. Attention is drawn to the pos
22、sibility that some of the elements of this document may be the subject of patent rights. ISO shall not be held responsible for identifying any or all such patent rights. ISO 14051 was prepared by Technical Committee ISO/TC 207, Environmental management. BS EN ISO 14051:2011ISO 14051:2011(E) ISO 2011
23、 All rights reserved vIntroduction The aim of this International Standard is to offer a general framework for material flow cost accounting (MFCA). MFCA is a management tool that can assist organizations to better understand the potential environmental and financial consequences of their material an
24、d energy use practices, and seek opportunities to achieve both environmental and financial improvements via changes in those practices. MFCA promotes increased transparency of material and energy use practices via development of a material flow model that traces and quantifies the flows and stocks o
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