本文件提供了分阶段实施物流成本核算（MFCA）的实用指南，包括中小型企业（SME）在内的组织可以采用该指南来提高其环境绩效和材料效率。 分阶段方法提供了灵活性，允许组织根据自己的情况以自己的速度开展MFCA活动。由此产生的信息可以激励组织寻找机会，通过减少物质损失和能源消耗，同时产生财务和环境效益。 本文件适用于任何组织，无论其发展水平、活动性质或活动发生的地点。 本文件提供了通过避免物质损失分析节约潜力的基本计算程序。关于提高材料或能源效率的详细计算程序或技术信息不在本文件范围内。

This document gives practical guidelines for the phased implementation of material flow cost accounting (MFCA) that organizations, including small and medium-sized enterprises (SMEs), can adopt to enhance their environmental performance and material efficiency. The phased approach provides flexibility that allows organizations to develop their MFCA activities at their own pace, according to their own circumstances. The resulting information can act as a motivator for organizations to seek opportunities to simultaneously generate financial and environmental benefits by reducing material losses and energy consumption. This document is applicable to any organization, regardless of its level of development, the nature of its activities, or the location at which these activities occur. This document provides basic calculation procedures to analyse saving potentials by avoiding material losses. Detailed calculation procedures or information on techniques for improving material or energy efficiency are out of the scope of this document.