摘要
ISO/TC 207/WG8正在进行ISO 14051标准《环境管理-物流成本会计(MFCA)-一般原则和框架》的开发工作。本文介绍了ISO 14000系列标准的概况、MFCA的产生和发展及ISO 14051的形成,并简要论述了MFCA的计算程序及在实务中应用取得的成就。提出用MFCA标准指导企业实务,可提高经济业绩、改善生态环境,促进社会可持续发展。
ISO/TC 207/WG8 is currently working on the development of ISO 14051 ,Environmental Management-Material Flow Cost A ccounting(MFCA):General Principles and Framework. This paper introduces the ISO 14000 standardizations and the developments of MFCA, then ISO 14051 comes into being, using a simplified MFCA trial tool with data provided indicates the calculation of MFCA, which can improve effective management of environmental and economic affairs, and contribute to a continuable society.
出处
《标准科学》
CSSCI
2009年第7期27-32,共6页
Standard Science
关键词
ISO
14051
环境管理
物流成本会计
ISO 14051, environmental management, material flow cost accounting