物质流成本核算系列国际标准分析研究（之三）——中小型企业物质流成本核算实施指南

Analysis and Research on the Series International Standards of Material Flow Accounting(3)——Guidance for Practical Implementation in SMEs

2018年5月,由国际标准化组织ISO/TC207环境管理技术委员会制定的ISO/CD14053《环境管理物质流成本核算中小型企业的实际实施指南》国际标准草案正式发布,标志着ISO层面的物质流成本核算系列国际标准格局更趋完善。本文对该项国际标准草案所提出的关键术语和定义、核算原则、成本计算步骤、计算格式与成本节约的机遇、中小型企业物质流成本核算实施简例等核心内容进行跟踪研究,以期为中小型企业成功实施物质流成本核算提供标准指引。

ISO/TC 207 published ISO/CD 14053 Environmental management--Material flow cost accounting-Guidance for practical implementation in SMEs in May 2018, which indicated that the pattern of the series international standards of material flow accounting on the ISO level is more perfect. This article tracks researches on the core terms and definitions, accounting principles, costing calculation phase, calculation format and saving potentials, as well as the implementation cases of using MFCA in SMEs, which is expected to provide standard guidance for small and medium sized enterprises to successfully implement the MFCA.