This document gives practical guidelines for the phased implementation of material flow cost accounting (MFCA) that organizations, including small and medium-sized enterprises (SMEs), can adopt to enhance their environmental performance and material efficiency.<\/p>\n
The phased approach provides flexibility that allows organizations to develop their MFCA activities at their own pace, according to their own circumstances. The resulting information can act as a motivator for organizations to seek opportunities to simultaneously generate financial and environmental benefits by reducing material losses and energy consumption.<\/p>\n
This document is applicable to any organization, regardless of its level of development, the nature of its activities, or the location at which these activities occur.<\/p>\n
This document provides basic calculation procedures to analyse saving potentials by avoiding material losses. Detailed calculation procedures or information on techniques for improving material or energy efficiency are out of the scope of this document.<\/p>\n
| PDF Pages<\/th>\n | PDF Title<\/th>\n<\/tr>\n | ||||||
|---|---|---|---|---|---|---|---|
| 2<\/td>\n | National foreword <\/td>\n<\/tr>\n | ||||||
| 6<\/td>\n | Foreword <\/td>\n<\/tr>\n | ||||||
| 7<\/td>\n | Introduction <\/td>\n<\/tr>\n | ||||||
| 9<\/td>\n | 1 Scope 2 Normative references 3 Terms and definitions <\/td>\n<\/tr>\n | ||||||
| 11<\/td>\n | 4 Principles 4.1 Understand the basic material flow and energy use 4.2 Ensure the reliability of physical data 4.3 Estimate and attribute costs to material losses and energy use 4.4 Link physical and monetary data 5 Cost calculations in a phased approach 5.1 General 5.2 Preparation phase \u2014 Identification of the most relevant production process in the organization <\/td>\n<\/tr>\n | ||||||
| 12<\/td>\n | 5.3 Calculation phase 1 \u2014 Quantification of material flows in physical units 5.4 Calculation phase 2 \u2014 Calculation of material costs and waste management costs 5.5 Calculation phase 3 \u2014 Calculation of energy costs 5.6 Calculation phase 4 \u2014 Calculation of system costs 5.7 Analytical phase \u2014 Analysis of material loss costs 6 Calculation methods in a phased approach and development of an improvement plan 6.1 General 6.2 MFCA summary sheet <\/td>\n<\/tr>\n | ||||||
| 13<\/td>\n | 6.3 Example template for the preparation phase <\/td>\n<\/tr>\n | ||||||
| 14<\/td>\n | 6.4 Example template for calculation phase 1 <\/td>\n<\/tr>\n | ||||||
| 15<\/td>\n | 6.5 Example template for calculation phase 2 6.6 Example template for calculation phase 3 <\/td>\n<\/tr>\n | ||||||
| 16<\/td>\n | 6.7 Example template for calculation phase 4 6.8 Example template for the analytical phase <\/td>\n<\/tr>\n | ||||||
| 18<\/td>\n | 6.9 Development of an improvement plan 7 Extended approach <\/td>\n<\/tr>\n | ||||||
| 19<\/td>\n | Annex A (informative) Example of a phased MFCA implementation by an organization <\/td>\n<\/tr>\n | ||||||
| 24<\/td>\n | Bibliography <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":" Environmental management. Material flow cost accounting. Guidance for phased implementation in organizations<\/b><\/p>\n |