ISO 14051:2011 環境管理—マテリアルフロー原価計算—一般的なフレームワーク | ページ 6

3.1

cost

monetary value of resources consumed to perform activities

3.2

cost allocation

indirect attribution of a cost between different objects, such as a product or process, by using an appropriate apportionment basis.

Note 1 to entry: In this International Standard, the object can be processes, quantity centres, products and material losses.

3.3

cost assignment

direct attribution of a cost to a specific object, such as a product or process

3.4

energy cost

cost for electricity, fuels, steam, heat, compressed air and other like media

Note 1 to entry: Energy cost can be either included under material cost or quantified separately, at the discretion of the organization.

3.5

energy loss

all energy use, except energy incorporated into intended products

Note 1 to entry: Energy loss can be either included under material loss or quantified separately, at the discretion of the organization.

3.6

energy use

manner or kind of application of energy

[SOURCE:ISO 50001:2011, definition 3.18]

3.7

environmental management accounting

EMA

[SOURCE:IFAC, 2005 ^[15] ]

3.8

input

material or energy flow that enters a quantity centre

3.9

inventory

stock of materials, intermediate products, products in process, and finished products

3.10

material

substance that enters and/or leaves a quantity centre

Note 2 to entry: Some types of materials can be classified into either category, depending on their use. Water is one such material. In some cases, water can become part of a product (e.g. bottled water), while in other cases it can be used as an operating material (e.g. water used in an equipment washing process).

Note 3 to entry: Energy carriers like fuels or steam can be identified as materials, at the discretion of the organization.

3.11

material balance

comparison of physical quantities of inputs, outputs and inventory changes in a quantity centre over a specified time period

3.12

material cost

cost for a substance that enters and/or leaves a quantity centre

Note 1 to entry: Material cost can be calculated in various ways, e.g. standard cost, average cost, and purchase cost. The choice between cost calculation methods is at the discretion of the organization.

3.13

material distribution percentage

proportion of the material inputs that flow into products or material losses

3.14

material flow

movements of a material or group of materials between various quantity centres within an organization or along a supply chain

3.15

material flow cost accounting

MFCA

tool for quantifying the flows and stocks of materials in processes or production lines in both physical and monetary units

3.16

material loss

all material outputs generated in a quantity centre, except for intended products

Note 1 to entry: Material losses include air emissions, wastewater and solid waste, even if these material outputs can be reworked, recycled or reused internally, or have market value.

Note 2 to entry: By-products can be considered as either material losses or products, at the discretion of the organization.

3.17

output

product, material loss or energy loss that leaves a quantity centre

Note 1 to entry: Any intermediate or semi-finished product that leaves a quantity centre is treated as a product in MFCA.

3.18

process

set of interrelated or interacting activities that transforms inputs to outputs

[SOURCE:ISO 14040:2006, definition 3.11]

3.19

product

any goods or service

Note 1 to entry: Adapted from ISO 14040:2006, definition 3.9.

3.20

quantity centre

selected part or parts of a process for which inputs and outputs are quantified in physical and monetary units

3.21

system cost

cost incurred in the course of in-house handling of the material flows, except for material cost, energy cost and waste management cost

3.22

waste management cost

cost of handling material losses generated in a quantity centre

Note 1 to entry: Waste management includes management of air emissions, wastewater, and solid waste.