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GB/T 24051-2020Environmental management - Material flow cost accounting - General framework (English PDF)

环境管理物质流成本核算通用框架

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Issued by

State Administration for Market Regulation, China National Standardization Administration

Level / Type

National · Recommended

Issue date

June 2, 2020

Implementation date

December 1, 2020

Scope

GB/T 24051-2020 is the English-translated version of 环境管理物质流成本核算通用框架.

GB/T 24051-2020 is the Chinese standard "Environmental management - Material flow cost accounting - General framework". Its scope clause reads: This standard provides a common framework for material flow cost accounting (MFCA).

Under MFCA, track the materials within an organization Transfer and store and quantify in physical units (eg mass, volume). MFCA results can be used as an incentive factor for the group Organizers and managers seek opportunities that produce both economic benefits and reduce negative environmental impacts.

MFCA applies to all materials and energy Organization, regardless of its products, services, scale, structure, geography or existing management and accounting system.

MFCA can be extended to other organizations in the supply chain, including its upstream and downstream, which helps to build a complete material and Energy efficiency improvement program.

This expansion is beneficial because the waste generation of an organization often comes from the nature of the materials provided by the supplier Or quality, or product characteristics required by customers.

According to the definition, management accounting and environmental management accounting (EMA) are dedicated to providing information for internal decision-making of the organization.

MFCA, as a Although the main EMA tools can also provide information for internal decision-making, they tend to establish a complete set of environmental management and management accounting models formula.

Although the organization can incorporate external costs into the MFCA analysis, the scope of this standard does not include external costs.

The MFCA framework provided by this standard includes general terminology, purpose and principles, basic elements and implementation steps, but the specific calculation procedure Or technical information to improve materials and energy efficiency is not within the scope of this standard.

This standard is not intended for third-party certification. Its clauses include terms and definitions.

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Document preview — GB/T 24051-2020

National Standard of the People's Republic of China

ICS: 13.020
Classification: Z 00

Issued by: State Administration for Market Regulation, China National Standardization Administration

Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
4 Purpose and Principles of Material Flow Cost Accounting (MFCA)
4.1 Objective
4.2 Principle
5 Basic Elements of Material Flow Cost Accounting (MFCA)
5.1 Quantification Center
5.2 Material balance
5.3 Cost calculation
5.4 Material flow model
6 Implementation Steps of Material Flow Cost Accounting (MFCA)
6.1 Overview
6.2 Manager involvement
6.3 Determination of necessary expertise
6.4 Clear boundaries and time intervals
6.5 Determination of quantification center
6.6 Identify the input and output of each quantization center
6.7 Quantifying material flow in physical units
6.8 Quantifying material flow in monetary units
6.9 Material Flow Cost Accounting (MFCA) Data Summary and Interpretation
6.10 Exchange of MFCA results
6.11 Identify and evaluate improvement opportunities
Appendix B (Informative Appendix) Cost Calculation and Distribution of Material Flow Cost Accounting (MFCA)
Appendix C (informative appendix) Material Flow Cost Accounting (MFCA) Case
References

1 Scope

This standard provides a common framework for material flow cost accounting (MFCA). Under MFCA, track the materials within an organization

Transfer and store and quantify in physical units (eg mass, volume). MFCA results can be used as an incentive factor for the group

Organizers and managers seek opportunities that produce both economic benefits and reduce negative environmental impacts. MFCA applies to all materials and energy

Organization, regardless of its products, services, scale, structure, geography or existing management and accounting system.

MFCA can be extended to other organizations in the supply chain, including its upstream and downstream, which helps to build a complete material and

Energy efficiency improvement program. This expansion is beneficial because the waste generation of an organization often comes from the nature of the materials provided by the supplier

Or quality, or product characteristics required by customers.

According to the definition, management accounting and environmental management accounting (EMA) are dedicated to providing information for internal decision-making of the organization. MFCA, as a

Although the main EMA tools can also provide information for internal decision-making, they tend to establish a complete set of environmental management and management accounting models formula. Although the organization can incorporate external costs into the MFCA analysis, the scope of this standard does not include external costs.

The MFCA framework provided by this standard includes general terminology, purpose and principles, basic elements and implementation steps. But the specific calculation procedure

Or technical information to improve materials and energy efficiency is not within the scope of this standard.

This standard is not intended for third-party certification.

2 Normative references

The following documents are essential for the application of this document. For dated reference documents, only the dated version applies to this article

Pieces. For the cited documents without date, the latest version (including all amendments) applies to this document.

ISO 14050.2009 Environmental Management Vocabulary (Environmentalmanagement-Vocabulary)

3 Terms and definitions

The terms and definitions defined in ISO 14050 and the following apply to this document.

3.1 Cost

The monetary value of the resources consumed by the activities.

3.2 Cost allocation

According to an appropriate allocation basis, a certain cost is indirectly allocated among different objects (such as products or processes).

Note. In this standard, the object can be the process, quantification center, product and material loss.

3.3 Cost allocation

The direct allocation of a certain cost to a specific object (for example. product or process).

3.4 Energy cost

The cost of electricity, fuel, steam, heat, compressed air and other similar media.

Note. The organization decides whether the energy cost is included in the material cost or is calculated separately.

GB/T 24021 | GB/T 24031 | GB/T 32355.5 | GB/T 24055.1 | GB/T 24045 | […]

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This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 64 pages — is available in the English PDF.

Referenced standards

Normative references

ISO 14050.2009

Cited by

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