{"id":778,"date":"2024-09-11T11:49:11","date_gmt":"2024-09-11T03:49:11","guid":{"rendered":"http:\/\/www.sfmisa.com\/?p=778"},"modified":"2024-10-08T09:44:49","modified_gmt":"2024-10-08T01:44:49","slug":"iso-140512011-%e7%8e%af%e5%a2%83%e7%ae%a1%e7%90%86-%e7%89%a9%e8%b4%a8%e6%b5%81%e6%88%90%e6%9c%ac%e4%bc%9a%e8%ae%a1-%e4%b8%80%e8%88%ac%e6%a1%86%e6%9e%b6","status":"publish","type":"post","link":"http:\/\/www.sfmisa.com\/?p=778","title":{"rendered":"ISO 14051:2011 - \u73af\u5883\u7ba1\u7406 - \u7269\u8d28\u6d41\u6210\u672c\u4f1a\u8ba1 \u4e00\u822c\u6846\u67b6"},"content":{"rendered":"ISO-14051-2011\u5c01\u9762<\/a>\n\n\n

ISO 14051:2011\u662f\u4e00\u4efd\u56fd\u9645\u6807\u51c6\uff0c\u65e8\u5728\u4e3a\u4f01\u4e1a\u548c\u7ec4\u7ec7\u63d0\u4f9b\u4e00\u79cd\u7269\u8d28\u6d41\u6210\u672c\u4f1a\u8ba1\uff08Material Flow Cost Accounting, MFCA\uff09\u7684\u901a\u7528\u6846\u67b6\u3002MFCA\u662f\u4e00\u79cd\u7ba1\u7406\u5de5\u5177\uff0c\u7528\u4e8e\u5e2e\u52a9\u4f01\u4e1a\u66f4\u597d\u5730\u7406\u89e3\u5176\u6750\u6599\u548c\u80fd\u6e90\u4f7f\u7528\u7684\u6f5c\u5728\u73af\u5883\u548c\u8d22\u52a1\u5f71\u54cd\uff0c\u5e76\u5bfb\u6c42\u901a\u8fc7\u6539\u8fdb\u8fd9\u4e9b\u5b9e\u8df5\u6765\u5b9e\u73b0\u73af\u5883\u548c\u8d22\u52a1\u4e0a\u7684\u53cc\u91cd\u6539\u8fdb\u3002<\/p>\n\n\n\n

\u4e3b\u8981\u5185\u5bb9\u6982\u62ec<\/strong>\uff1a<\/p>\n\n\n\n

    \n
  1. \u76ee\u7684\u4e0e\u539f\u5219<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n
      \n
    • MFCA\u7684\u4e3b\u8981\u76ee\u7684\u662f\u901a\u8fc7\u91cf\u5316\u7ec4\u7ec7\u5185\u90e8\u6750\u6599\u548c\u80fd\u6e90\u6d41\u52a8\u7684\u7269\u7406\u91cf\u548c\u8d27\u5e01\u91cf\uff0c\u63ed\u793a\u6750\u6599\u635f\u5931\u548c\u6d6a\u8d39\u7684\u6210\u672c\uff0c\u4ece\u800c\u6fc0\u53d1\u7ba1\u7406\u8005\u548c\u5458\u5de5\u91c7\u53d6\u63aa\u65bd\u51cf\u5c11\u8fd9\u4e9b\u635f\u5931\uff0c\u63d0\u9ad8\u6548\u7387\u3002<\/li>\n<\/ul>\n\n\n\n
        \n
      1. \u57fa\u672c\u8981\u7d20<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n
          \n
        • \u6570\u91cf\u4e2d\u5fc3<\/strong>\uff1a\u9009\u5b9a\u7684\u90e8\u5206\u6216\u5168\u90e8\u8fc7\u7a0b\uff0c\u7528\u4e8e\u91cf\u5316\u8f93\u5165\u548c\u8f93\u51fa\u7684\u7269\u7406\u548c\u8d27\u5e01\u5355\u4f4d\u3002<\/li>\n\n\n\n
        • \u7269\u8d28\u5e73\u8861<\/strong>\uff1a\u786e\u4fdd\u6240\u6709\u8fdb\u5165\u7cfb\u7edf\u7684\u6750\u6599\u5728\u8f93\u51fa\u4e2d\u5f97\u5230\u5e73\u8861\uff0c\u5305\u62ec\u4ea7\u54c1\u3001\u6750\u6599\u635f\u5931\u548c\u5e93\u5b58\u53d8\u5316\u3002<\/li>\n\n\n\n
        • \u6210\u672c\u8ba1\u7b97<\/strong>\uff1a\u5c06\u6750\u6599\u3001\u80fd\u6e90\u3001\u7cfb\u7edf\u548c\u5e9f\u7269\u7ba1\u7406\u6210\u672c\u5206\u914d\u7ed9\u4ea7\u54c1\u548c\u6750\u6599\u635f\u5931\u3002<\/li>\n\n\n\n
        • \u7269\u8d28\u6d41\u6a21\u578b<\/strong>\uff1a\u4ee5\u89c6\u89c9\u6a21\u578b\u5c55\u793a\u591a\u4e2a\u6570\u91cf\u4e2d\u5fc3\u4e4b\u95f4\u7684\u6750\u6599\u6d41\u52a8\u548c\u8f6c\u5316\u3002<\/li>\n<\/ul>\n\n\n\n
            \n
          1. \u5b9e\u65bd\u6b65\u9aa4<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n
              \n
            • \u7ba1\u7406\u5c42\u7684\u53c2\u4e0e<\/strong>\uff1a\u786e\u4fdd\u9ad8\u7ea7\u7ba1\u7406\u5c42\u7684\u652f\u6301\u548c\u53c2\u4e0e\u3002<\/li>\n\n\n\n
            • \u786e\u5b9a\u5fc5\u8981\u4e13\u957f<\/strong>\uff1a\u7ec4\u7ec7\u9700\u8981\u5177\u5907\u591a\u79cd\u4e13\u4e1a\u77e5\u8bc6\u7684\u56e2\u961f\u6765\u5b9e\u65bdMFCA\u3002<\/li>\n\n\n\n
            • \u754c\u5b9a\u8fb9\u754c\u548c\u65f6\u95f4\u8303\u56f4<\/strong>\uff1a\u660e\u786e\u5206\u6790\u7684\u8303\u56f4\u548c\u65f6\u95f4\u6bb5\u3002<\/li>\n\n\n\n
            • \u786e\u5b9a\u6570\u91cf\u4e2d\u5fc3<\/strong>\uff1a\u6839\u636e\u8fc7\u7a0b\u4fe1\u606f\u548c\u6210\u672c\u4e2d\u5fc3\u8bb0\u5f55\u786e\u5b9a\u6570\u91cf\u4e2d\u5fc3\u3002<\/li>\n\n\n\n
            • \u91cf\u5316\u7269\u7406\u548c\u8d27\u5e01\u6d41\u52a8<\/strong>\uff1a\u6536\u96c6\u5e76\u91cf\u5316\u6bcf\u4e2a\u6570\u91cf\u4e2d\u5fc3\u7684\u8f93\u5165\u548c\u8f93\u51fa\u3002<\/li>\n\n\n\n
            • \u6570\u636e\u6c47\u603b\u4e0e\u89e3\u91ca<\/strong>\uff1a\u603b\u7ed3\u5206\u6790\u6570\u636e\uff0c\u8bc6\u522b\u6539\u8fdb\u673a\u4f1a\u3002<\/li>\n\n\n\n
            • \u6c9f\u901a\u7ed3\u679c<\/strong>\uff1a\u5c06MFCA\u7ed3\u679c\u4f20\u8fbe\u7ed9\u76f8\u5173\u5229\u76ca\u76f8\u5173\u8005\u3002<\/li>\n\n\n\n
            • \u8bc4\u4f30\u6539\u8fdb\u673a\u4f1a<\/strong>\uff1a\u57fa\u4e8eMFCA\u7ed3\u679c\uff0c\u5236\u5b9a\u5e76\u5b9e\u65bd\u6539\u8fdb\u63aa\u65bd\u3002<\/li>\n<\/ul>\n\n\n\n
                \n
              1. \u4e0e\u4f20\u7edf\u6210\u672c\u4f1a\u8ba1\u7684\u533a\u522b<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n
                  \n
                • \u4f20\u7edf\u6210\u672c\u4f1a\u8ba1\u5c06\u6240\u6709\u6750\u6599\u548c\u5904\u7406\u6210\u672c\u5206\u914d\u7ed9\u4ea7\u54c1\u6210\u672c\uff0c\u800cMFCA\u5c06\u6750\u6599\u635f\u5931\u4f5c\u4e3a\u6210\u672c\u5bf9\u8c61\uff0c\u5355\u72ec\u8ba1\u7b97\u5176\u6210\u672c\u3002<\/li>\n\n\n\n
                • MFCA\u901a\u8fc7\u533a\u5206\u80fd\u6e90\u6210\u672c\u3001\u7cfb\u7edf\u6210\u672c\u548c\u5e9f\u7269\u7ba1\u7406\u6210\u672c\uff0c\u63d0\u4f9b\u4e86\u66f4\u8be6\u7ec6\u7684\u5206\u6790\u3002<\/li>\n<\/ul>\n\n\n\n
                    \n
                  1. \u5e94\u7528\u4e0e\u6548\u76ca<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n
                      \n
                    • MFCA\u9002\u7528\u4e8e\u6240\u6709\u4f7f\u7528\u6750\u6599\u548c\u80fd\u6e90\u7684\u884c\u4e1a\uff0c\u65e0\u8bba\u5176\u89c4\u6a21\u3001\u7ed3\u6784\u6216\u4f4d\u7f6e\u5982\u4f55\u3002<\/li>\n\n\n\n
                    • \u901a\u8fc7\u51cf\u5c11\u6750\u6599\u635f\u5931\u548c\u6d6a\u8d39\uff0c\u4f01\u4e1a\u53ef\u4ee5\u964d\u4f4e\u6210\u672c\u3001\u63d0\u9ad8\u6548\u7387\uff0c\u5e76\u51cf\u5c11\u5bf9\u73af\u5883\u7684\u4e0d\u826f\u5f71\u54cd\u3002<\/li>\n<\/ul>\n\n\n\n

                      ISO 14051:2011\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5168\u9762\u7684\u6846\u67b6\uff0c\u7528\u4e8e\u5b9e\u65bd\u548c\u7ba1\u7406MFCA\uff0c\u4ee5\u5b9e\u73b0\u73af\u5883\u548c\u8d22\u52a1\u4e0a\u7684\u53cc\u8d62\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

                      ISO 14051:2011\u662f\u4e00\u4efd\u56fd\u9645\u6807\u51c6\uff0c\u65e8\u5728\u4e3a\u4f01\u4e1a\u548c\u7ec4\u7ec7\u63d0\u4f9b\u4e00\u79cd\u7269\u8d28\u6d41\u6210\u672c\u4f1a\u8ba1\uff08Material Flow Cost Accounting, MFCA\uff09\u7684\u901a\u7528\u6846\u67b6\u3002MFCA\u662f\u4e00\u79cd\u7ba1\u7406\u5de5\u5177\uff0c\u7528\u4e8e\u5e2e\u52a9\u4f01\u4e1a\u66f4\u597d\u5730\u7406\u89e3\u5176\u6750\u6599\u548c\u80fd\u6e90\u4f7f\u7528\u7684\u6f5c\u5728\u73af\u5883…<\/p>\n","protected":false},"author":1,"featured_media":780,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,27,11],"tags":[39,65],"topic":[],"class_list":["post-778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iso-14000","category-iso","category-11","tag-iso","tag-65"],"_links":{"self":[{"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=\/wp\/v2\/posts\/778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=778"}],"version-history":[{"count":2,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=\/wp\/v2\/posts\/778\/revisions"}],"predecessor-version":[{"id":1830,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=\/wp\/v2\/posts\/778\/revisions\/1830"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=\/wp\/v2\/media\/780"}],"wp:attachment":[{"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=778"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=778"},{"taxonomy":"topic","embeddable":true,"href":"http:\/\/www.sfmisa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftopic&post=778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}