ISO 14052:2017为供应链中物流成本核算（MFCA）的实际实施提供了指导。MFCA从根本上跟踪组织内的材料流动和库存，以物理单位（如质量、体积）量化这些材料流动，并评估与材料流动和能源使用相关的成本。MFCA适用于任何使用材料和能源的组织，而不考虑其产品、服务、尺寸、结构、位置和现有的管理和会计系统。原则上，MFCA可以作为供应链上下游的环境管理会计工具，有助于开发提高供应链材料和能源效率的综合方法。ISO 14052:2017基于ISO 14051中描述的MFCA原则和一般框架。本文提出的MFCA框架包括提高供应链中材料和能源效率的方案、MFCA在供应链中成功应用的原则、信息共享以及在供应链中实施MFCA的实际步骤。

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. The MFCA framework presented in this document includes scenarios for improving material and energy efficiency in a supply chain, principles for successful application of MFCA in a supply chain, information sharing, and practical steps for the implementation of MFCA in a supply chain.