BS EN ISO 14051-2011 Environmental management Material flow cost accounting General framework《环境管理 物料流成本核算 通用框架》.pdf

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

25、f materials within an organization in physical units. Energy can either be included as a material or quantified separately in MFCA. Any costs that are generated by and/or associated with the material flows and energy use are subsequently quantified and attributed to them. In particular, MFCA highlig

26、hts the comparison of costs associated with products and costs associated with material losses, e.g. waste, air emissions, wastewater. Many organizations are unaware of the full extent of the actual cost of material losses in adequate detail because data on material losses and the associated costs a

27、re often difficult to extract from conventional information, accounting and environmental management systems. However, once available via MFCA, these data can be used to seek opportunities to reduce material use and/or material losses, improve efficient uses of material and energy, and reduce advers

28、e environmental impacts and associated costs. MFCA is applicable to all industries that use materials and energy, including extractive, manufacturing, service, and other industries. It can be implemented by organizations of any type and scale, with or without environmental management systems in plac

29、e, in emerging economies as well as in industrialized countries. MFCA is one of the major tools of environmental management accounting and is primarily designed for use within a single facility or organization. However, MFCA can be extended to multiple organizations within a supply chain, to help th

30、em develop an integrated approach to more efficient use of materials and energy. This International Standard provides common terminologies; objective and principles; fundamental elements; implementation steps. In addition, the annexes illustrate some of the differences between MFCA and conventional

31、cost accounting, cost evaluation methods, and case examples of MFCA application from different sectors and a supply chain. BS EN ISO 14051:2011BS EN ISO 14051:2011INTERNATIONAL STANDARD ISO 14051:2011(E) ISO 2011 All rights reserved 1Environmental management Material flow cost accounting General fra

32、mework 1 Scope This International Standard provides a general framework for material flow cost accounting (MFCA). Under MFCA, the flows and stocks of materials within an organization are traced and quantified in physical units (e.g. mass, volume) and the costs associated with those material flows ar

33、e also evaluated. The resulting information can act as a motivator for organizations and managers to seek opportunities to simultaneously generate financial benefits and reduce adverse environmental impacts. MFCA is applicable to any organization that uses materials and energy, regardless of their p

34、roducts, services, size, structure, location, and existing management and accounting systems. MFCA can be extended to other organizations in the supply chain, both upstream and downstream, thus helping to develop an integrated approach to improving material and energy efficiency in the supply chain.

35、 This extension can be beneficial because waste generation in an organization is often driven by the nature or quality of materials provided by a supplier, or the specification of the product requested by a customer. By definition, management accounting and environmental management accounting (EMA)

36、focus on providing organizations with information for internal decision-making. MFCA, one of the major tools of EMA, also focuses on information for internal decision-making, and is intended to complement existing environmental management and management accounting practices. Although an organization

37、 can choose to include external costs in an MFCA analysis, external costs are outside the scope of this International Standard. The MFCA framework presented in this International Standard includes common terminologies, objective and principles, fundamental elements, and implementation steps. However

38、, detailed calculation procedures or information on techniques for improving material or energy efficiency are outside the scope of this International Standard. This International Standard is not intended for the purpose of third party certification. 2 Normative references The following referenced d

39、ocuments are indispensable for the application of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies. ISO 14050, Environmental management Vocabulary 3 Terms and definitions For

40、the purposes of this document, the terms and definitions given in ISO 14050 and the following apply. 3.1 cost monetary value of resources consumed to perform activities BS EN ISO 14051:2011ISO 14051:2011(E) 2 ISO 2011 All rights reserved3.2 cost allocation indirect attribution of a cost between diff

41、erent objects, such as a product or process, by using an appropriate apportionment basis. NOTE In this International Standard, the object can be processes, quantity centres, products and material losses. 3.3 cost assignment direct attribution of a cost to a specific object, such as a product or proc

42、ess 3.4 energy cost cost for electricity, fuels, steam, heat, compressed air and other like media NOTE Energy cost can be either included under material cost or quantified separately, at the discretion of the organization. 3.5 energy loss all energy use, except energy incorporated into intended prod

43、ucts NOTE Energy loss can be either included under material loss or quantified separately, at the discretion of the organization. 3.6 energy use manner or kind of application of energy EXAMPLE Ventilation; lighting; heating; cooling; transportation; processes; production lines. ISO 50001:2011, defin

44、ition 3.18 3.7 environmental management accounting EMA identification, collection, analysis and use of two types of information for internal decision making: physical information on the use, flows and destinies of energy, water and materials (including wastes) and monetary information on environment

45、-related costs, earnings and savings IFAC, 200515 3.8 input material or energy flow that enters a quantity centre 3.9 inventory stock of materials, intermediate products, products in process, and finished products 3.10 material substance that enters and/or leaves a quantity centre NOTE 1 Materials c

46、an 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.

47、 BS EN ISO 14051:2011ISO 14051:2011(E) ISO 2011 All rights reserved 3NOTE 2 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

48、as an operating material (e.g. water used in an equipment washing process). NOTE 3 Energy carriers like fuels or steam can be identified as materials, at the discretion of the organization. 3.11 material balance comparison of physical quantities of inputs, outputs and inventory changes in a quantity

49、 centre over a specified time period 3.12 material cost cost for a substance that enters and/or leaves a quantity centre NOTE 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. 3.13 material distribution percentage proportion of the material inputs that flow into products or material losses 3.14 material flow movements of a material or group of materials between various quantity centres with