GB/T 24052-2022 (English Version) PDF

Standard No.: GB/T 24052-2022
Language: Chinese, Available in English version
Release Date: 2022
Published By: General Administration of Quality Supervision, Inspection and Quarantine of the People‘s Republic of China
Latest: GB/T 24052-2022

Scope: This document provides guidance for the practical implementation of Material Flow Costing Accounting (MFCA) in supply chains. MFCA fundamentally tracks the flow and inventory of materials within an organization, quantifies these material flows in physical units (e.g. mass, volume), and evaluates the costs associated with material flows and energy use. MFCA applies to any organization that uses materials and energy, regardless of its products, services, scale, structure, geography, and existing management and accounting systems. In principle, MFCA can be used as an environmental management accounting tool for upstream and downstream supply chains, thus contributing to the development of an integrated approach to improving material and energy efficiency in supply chains. The development of this document is based on the principles and general framework of MFCA described in ISO14051. The MFCA framework proposed in this document includes scenarios for improving supply chain material efficiency and energy efficiency, principles for the successful application of MFCA in supply chains, information sharing, and practical steps to implement MFCA in supply chains.

GB/T 24052-2022 Referenced Document

ISO 14050 Environmental management — Vocabulary — Amendment 1
ISO 14051 Environmental management - Material flow cost accounting - General framework

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