STN EN ISO 14052
| Označenie: | STN EN ISO 14052 |
| Platnosť: | Platná |
| Počet strán: | 24 |
| Jazyk: |
EN
|
| Listinná verzia: | 14,10€ |
| Elektronická verzia: |
a) Bez možnosti tlače, prenosu textu a obrázkov:
12,69€ b) Bez možnosti tlače, s prenosom textu a obrázkov: 14,10€ c) S možnosťou tlače, prenosu textu a obrázkov: 18,33€ |
| Slovenský názov: | Environmentálne manažérstvo. Nákladové účtovníctvo materiálového toku. Návod na praktické implementovanie v dodávateľskom reťazci (ISO 14052: 2017) |
| Anglický názov: | Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain (ISO 14052:2017) |
| Dátum vydania: | 01. 04. 2019 |
| Dátum zrušenia: | |
| ICS: | 13.020.10 |
| Triediaci znak: | 83 9052 |
| Úroveň zapracovania: | idt ISO 14052:2017, idt EN ISO 14052:2018 |
| Vestník: | 03/19 |
| Zmeny: | |
| Nahradzujúce normy: | |
| Nahradené normy: | |
| Poznámka vo Vestníku: | |
| Predmet normy: | ISO 14052:2017 provides guidance for the practical implementation of material flow cost accounting (MFCA) in a supply chain. MFCA fundamentally traces the flows and stocks 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 uses. MFCA is applicable to any organization that uses materials and energy, regardless of its products, services, size, structure, location, and existing management and accounting systems. In principle, MFCA can be applied as an environmental management accounting tool in the supply chain, both upstream and downstream, and can help to develop an integrated approach for improving material and energy efficiency in the supply chain. ISO 14052:2017 is based on the principles and general framework for MFCA described in ISO 14051. |