The project related focus of the Chair of Management Accounting and Control is the development of economic approaches and instruments for providing energy-related information and supporting a combined energetic and economic balancing and evaluation. They are basis to the design and controlling of a cost- and energy-efficient production. The head of the chair as well as five scientific assistants are involved in four of eniPROD’s fields of action.
- Product Development: We create a single- and multi-period energy- and cost-related information system with tools for energy cost accounting and energy-related life cycle costing as well as a methodology for energy-related cost-efficient product development using target costing and target energy management.
- Production Systems: We develop an instrument for energy-related life cycle costing and life cycle cost analysis. It contains methods for total costs and the acquisition of energy, an energy-economic analysis as well as the evaluation of production systems’ profitability.
- Process Chains: We analyze the drivers of energy consumption and costs of technical processes and process chains in order to develop a suitable instrument for cost data acquisition and (energy) cost management.
- Logistics and Factory Planning: We strive for a methodological integration of the aim of energy efficiency with the plant design process. The tools to arise enhance existing methods, e.g. multi-criteria decision making, and underpin the design of an integrated, energy related performance measurement system.



