Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
4 Objective and principles of MFCA
5 Fundamental elements of MFCA
6 Implementation steps of MFCA
Annex A (informative) - Difference between MFCA and
conventional cost accounting
Annex B (informative) - Cost calculation and allocation
in MFCA
Annex C (informative) - Case examples of MFCA
Bibliography