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

环境管理物质流成本核算在供应链中的实施指南

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Issued by

State Administration for Market Regulation, China National Standardization Administration

Level / Type

National · Recommended

Issue date

October 12, 2022

Implementation date

October 12, 2022

Scope

GB/T 24052-2022 is the English-translated version of 环境管理物质流成本核算在供应链中的实施指南.

GB/T 24052-2022 is the Chinese standard "Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain". Its scope clause reads: This document provides guidelines for the practical implementation of Material Flow Costing (MFCA) in supply chains.

MFCA fundamentally tracks organizations Flows and inventories of materials within, quantifying these flows in physical units (e.g. mass, volume) and assessing their correlation to material flow and energy use the cost of.

MFCA applies to any organization that uses materials and energy, regardless of its products, services, size, structure, geography and existing management. How about the management and accounting system?

In principle, MFCA can be used as an environmental management accounting tool in the upstream and downstream of the supply chain, thereby helping to develop An integrated approach to improving supply chain material and energy efficiency.

The development of 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 efficiency and energy efficiency in supply chains, successful application in supply chains Principles of MFCA, information sharing and practical steps to implement MFCA in the supply chain. Its clauses include terms and definitions.

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Document preview — GB/T 24052-2022

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

Preface
Introduction
1 Scope
2 Normative references
3 Terms and Definitions
4 Material and energy efficiency in the supply chain
4.1 The role of the initiating organization in the supply chain
4.2 Material loss generation from a supply chain perspective
4.3 Cumulative material losses in the supply chain
5 Principles for the successful application of MFCA in the supply chain
5.1 Commitment
5.2 Trust
5.3 Cooperation
5.4 Benefit sharing
6 Information sharing for MFCA analysis
6.1 Overview
6.2 Sharing of information about material flow processes
6.3 Sharing of physical information on material flow
6.4 Sharing of quantitative information on environmental impacts
6.5 Sharing of currency information
7 Step 4 of implementing MFCA in the supply chain
7.1 Overview
7.2 Initial identification by the sponsoring organization of material losses caused by suppliers or customers
7.3 Identify collaboration opportunities and enter into agreements
7.4 Selection of indicators for MFCA implementation
7.5 Signing an agreement on the scope of MFCA analysis
7.6 Establishing a joint MFCA team
7.7 Entering into agreements of types of information sharing
7.8 MFCA review and/or information sharing
7.9 Identify options for reducing material and energy use
7.10 Signing an agreement for improvement plan
7.11 Implement planned improvements
7.12 Monitoring progress
7.13 Review the results and revise the improvement plan
8 Further use of MFCA information in the supply chain
Appendix A (Informative) Supply Chain MFCA Project
Appendix B (Informative) Information Sharing by MFCA in the Supply Chain

1 Scope

This document provides guidelines for the practical implementation of Material Flow Costing (MFCA) in supply chains. MFCA fundamentally tracks organizations

Flows and inventories of materials within, quantifying these flows in physical units (e.g. mass, volume) and assessing their correlation to material flow and energy use the cost of. MFCA applies to any organization that uses materials and energy, regardless of its products, services, size, structure, geography and existing management.

How about the management and accounting system? In principle, MFCA can be used as an environmental management accounting tool in the upstream and downstream of the supply chain, thereby helping to develop

An integrated approach to improving supply chain material and energy efficiency.

The development of 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 efficiency and energy efficiency in supply chains, successful application in supply chains

Principles of MFCA, information sharing and practical steps to implement MFCA in the supply chain.

2 Normative references

The contents of the following documents constitute essential provisions of this document through normative references in the text. Among them, dated citations

For reference documents, only the version corresponding to the date is applicable to this document; for undated reference documents, the latest version (including all amendments) is applicable to this document.

used in this document.

Note. GB/T 24050-2004 Environmental Management Terminology (ISO 14050.2002, IDT) costaccounting-Generalframework)

Note. GB/T 24051-2020 General Framework for Environmental Management Material Flow Costing (ISO 14051.2011, IDT)

3 Terms and Definitions

Terms and definitions defined in ISO 14050 and ISO 14051 and the following terms and definitions apply to this document.

3.1 energyefficiency

The ratio or other quantitative relationship between output performance, services, goods or energy and input energy.

3.2

In order to achieve cooperation with the aim of reducing material and energy losses, the MFCA process is introduced into the supply chain as a part of its suppliers and/or customers.

an organization.

3.3 material efficiency

The ratio or other quantitative relationship between the output performance, product or service, and the input material. […]

......
This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 30 pages — is available in the English PDF.

Referenced standards

Normative references

ISO 14050.2002 · ISO 14051.2011

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