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Environmental management Material flow cost accounting Guidance for the phased implementation in organizations by ИСО is a reference work available to read on EtoBox.

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Foreword 0 Introduction 0 1 Scope 0 2 Normative references 0 3 Terms and definitions 0 4 Principles 0 4.1 Understand the basic material flow and energy use 0 4.2 Ensure the reliability of physical data 0 4.3 Estimate and attribute costs to material losses and energy use 0 4.4 Link physical and monetary data 0 5 Cost calculations in a phased approach 0 5.1 General 0 5.2 Preparation phase — Identification of the most relevant production process in the organization 0 5.3 Calculation phase 1 — Quantification of material flows in physical units 0 5.4 Calculation phase 2 — Calculation of material costs and waste management costs 0 5.5 Calculation phase 3 — Calculation of energy costs 0 5.6 Calculation phase 4 — Calculation of system costs 0 5.7 Analytical phase — Analysis of material loss costs 0 6 Calculation methods in a phased approach and development of an improvement plan 0 6.1 General 0 6.2 MFCA summary sheet 0 6.3 Example template for the preparation phase 0 6.4 Example template for calculation phase 1 0 6.5 Example template for calculation phase 2 0 6.6 Example template for calculation phase 3 0 6.7 Example template for calculation phase 4 0 6.8 Example template for the analytica

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ИСО

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EN

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reference