Management Accounting and Control






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Completed Research Projects

2008/2009 Statistical site analysis and life cycle cost optimization of radio network infrastructure

The objective of the project was to develop a concept of modelling, recording and analysing the total costs of radio network and radio station infrastructure. Based on this concept, measures improving the cost efficiency shall be developed in order to enable an optimal design of existing and future radio network and radio station infrastructure.

The achievement of this objective requires the specification of general theoretical findings, methods and models with regard to the characteristics of radio stations and radio networks have to be specified. Furthermore it involves developing a generic model of the life cycles of radio sites and radio networks with a high level of detail to the point of individual processes. On this basis, life cycle costs and their influencing variables shall be identified and systematized. Differentiated (partial) models have to be formulated in order to analyse specific issues and address problems in decision-making. These models shall be adopted and tested by using specific calculation methods and statistical techniques.

Furthermore the research projects aims to identify various parameters of stations and networks as well as their relationship. This information is required within the framework of systematic design of life cycle costs of radio network infrastructures. Beyond the aim of the project, based on its results, an application software development is desired. The application software is intended to allow businesses and public bodies well-founded analysis and cost optimization calculations and support decision-making by providing recommended courses of action.

This third-party funded project was processed in cooperation with the MUGLER AG and funded by the European Regional Development Fund (and the state of Saxony). Within a dissertation project the topic is called up through further processing.



2009-2011: Laboratory for Integrated Product Development (IPE-LAB) for the transfer of knowledge to optimization of business processes in SME

The objective of the project was to develop methods, concepts, and best practices for the reduction of variety and complexity within the focus of master data management and product cost management.

For this, the following sub-goals were achieved, referring to product creation and product use within the integrated product development:

  • configuration of a (company-neutral) IT-infrastructure for the laboratory for integrated product development to facilitate the development and transfer of methods, concepts, and best practices for the analysis, cleansing, and consolidation of master data as well as for the product cost management,
  • development and testing of methods, concepts, and best practices (demonstrators) for the analysis, cleansing, and consolidation of master data as well as for the product cost management to enable the configuration of specific solutions for a wide range of SME with differences in tasks and boundary conditions (toolboxes),
  • development of an approach (consisting of three steps, target group related) for transferring the results in SME,
  • development of training modules (regarding, among other things, economical product design, methodical engineering, target costing, and knowledge management within target costing) comprising the ongoing requirements of industry.

This project was processed in cooperation with the chair of design theory of Chemnitz University of Technology. It was funded by the European Union (European Regional Development Fund) and the Free State of Saxony.

For more information: www.ipe-lab.de (German)