GB/T 24052-2022 Active National standards

GB/T 24052-2022 Environmental management—Material flow cost accounting—Guidance for practical implementation in a supply chain

Publish Date: 2022-10-12 Implement Date: 2022-10-12 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

Basic Information

Standard Code: GB/T 24052-2022

Standard Type: National standards

Standard Status: Active

is_force_gb: no

CCS Name: Integrated Environmental Protection

ICS Name: Environment protection

Publish Date: 2022-10-12

Implement Date: 2022-10-12

Pages: 17 pages

Scope

This document provides guidance for the practical implementation of Material Flow Cost Accounting (MFCA) in the supply chain. MFCA fundamentally tracks the flow and inventory of materials within an organization, quantifies these material flows in physical units (e.g., mass, volume), and assesses the costs associated with material flows and energy use. MFCA is applicable to any organization that uses materials and energy, regardless of its products, services, scale, structure, geography, or existing management and accounting systems. In principle, MFCA can serve as an environmental management and accounting tool for upstream and downstream supply chains, thereby aiding in the development of comprehensive approaches to improving material and energy efficiency in the supply chain. This document is based on the principles and general framework of MFCA described in ISO 14051. The MFCA framework proposed in this document includes scenarios for improving material and energy efficiency in the supply chain, principles for successfully applying MFCA in the supply chain, information sharing, and practical steps for implementing MFCA in the supply chain.