GB/T 24051-2020
Environmental management—Material flow cost accounting—General framework (English Version)
- Standard No.
- GB/T 24051-2020
- Language
- Chinese, Available in English version
- Release Date
- 2020
- Published By
- 国家市场监督管理总局、中国国家标准化管理委员会
- Latest
- GB/T 24051-2020
- Scope
- This standard provides a general framework for material flow cost accounting (MFCA). Under MFCA, the movement and storage of materials within an organization is tracked and quantified in physical units (e.g. mass, volume). MFCA results can serve as a motivating factor for organizations and managers to seek opportunities to both generate economic benefits and reduce negative environmental impacts. MFCA applies to all organizations that use materials and energy, regardless of their products, services, size, structure, geography or existing management and accounting systems. MFCA can be extended to other organizations in the supply chain, including its upstream and downstream, thus helping to establish a complete material and energy efficiency improvement program. This expansion is beneficial because an organization's waste generation often results from the nature or quality of materials supplied by suppliers, or product characteristics required by customers. By definition, management accounting and environmental management accounting (EMA) strive to inform decision-making within an organization. MFCA, as a major EMA tool, can also provide information for internal decision-making, but it tends to establish a complete set of environmental management and management accounting models. Although organizations can incorporate external costs into the MFCA analysis, the scope of application of this standard does not include the external cost component. The MFCA framework provided by this standard includes general terms, purposes and principles, basic elements and implementation steps. However, specific calculation procedures or technical information on improving material and energy efficiency are not within the scope of this standard. This standard is not intended for third-party certification.
GB/T 24051-2020 Referenced Document
- ISO 14050:2009 Environmental management - Vocabulary
GB/T 24051-2020 history
- 2020 GB/T 24051-2020 Environmental management—Material flow cost accounting—General framework
