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ISO 14051
ISO 14051 is part of the ISO 14000 family of standards relating to environmental management codified by the International Organization for Standardization. The purpose of ISO 14051:2011 is to provide principles and generic guidelines on material flow cost accounting. The norm seeks to provide a universally recognized paradigm for practitioners and companies employing material flow cost accounting. It is not intended for third parties certification.
== Introduction ==
ISO 14051 was published as a standard on the 2011, and provides a standard on the implementation of material flow cost accounting (MFCA). In MFCA energy can be accounted as part of the cost of flow of materials or separated. Many organizations are unaware of the real cost of loss of materials due to incomplete recording in traditional cost accounting. This norm aims to fulfill a gap providing a tool to use an integrate accounting perspective that helps to reduce environmental impact and financial costs.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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