物质流成本核算系列国际标准分析研究(之二)——供应链物质流成本核算实施指南

Analysis and Research on the Series International Standards of Material Flow Accounting——Guidance for Practical Implementation in a Supply Chain

物质流成本核算(Material flow cost accounting,MFCA)是一种极具潜力的环境管理财务核算工具,可帮助组织更好地了解资源流转情况,进而促使组织寻求既能提高资源效率又能带来经济效益的改进机遇。2017年,国际标准化组织ISO/TC207环境管理技术委员会正式发布了物质流成本核算系列的第二项国际标准,即:ISO 14052:2017《环境管理物质流成本核算供应链中的实际实施指南》国际标准,提出了MFCA在供应链中的应用框架和指南。本文将对供应链物质流成本核算国际标准的产生背景、关键术语和定义、核算原则、实施步骤、信息共享和实施案例等进行分析研究,为国内物质流成本核算工具在供应链中的运用提供参考。

Material flow cost accounting is a kind of tool for environmental management financial accounting with great potential, which can help organizations better understand the resource flows, and then motivate organizations to seek the improvement opportunities for improving resource efficiency and generating economic benefits. ISO/TC 207 on environmental management officially published the second international standard of material flow cost accounting series standards in 2017. ISO 14052: 2017, Environmental management--Material flow cost accounting--Guidance for practical implementation in a supply chain, proposes the framework and guidelines of MFCA application in a supply chain. This article analyzes and studies the general background, key terms and definitions, core principles, implementation steps,information sharing and implementation cases of using MFCA in a supply chain.