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Chair of Management Accounting and Control


Grüne Energie in industriellen Verbünden

In cooperation with Fraunhofer Institute for Machine Tools and Forming Technology (IWU), the city of Limbach-Oberfrohna and eins energie sachsen GmbH & Co. KG, the professorship of Management Accounting and Control is investigatiung the possible proactive cooperation of operators, energy providers and domiciliary companies in industrial/commercial parks. This project is called ‘Grüne Energie in industriellen Verbünden - GRIDS’. As a result changes in energy market such as rising energy prices or uncertainties of supply can be successfully overcome.

The aim of the project is the development and evaluation of business models, design and planning methods as well as algorithms for synchronized operation of energy sources, energy storage and energy sink. In the future, industrial/commercial parks should be planned and operated more efficiently than today in terms of energy, economy, ecology and quality of supply.

The tasks of the professorship of Management Accounting and Control are within the scope of this project in the following: areas:

  • Development of new business segments and models in relation to ancillary services and energy market trading for providers, network operators and users
  • Development and application of a model for assessing the economic efficiency (Life Cycle Costing) and environmental sustainability (for example by generating CO2 equivalents) of a supply concept for industrial/commercial park users including the supply media of electricity, heating and cooling with their generation, storage and use, taking into account quality of supply as a constraint
  • Systematic recording of user requirements for a supply concept and integration of the same into a target costing approach for user-adequate control of the design of individual elements of the supply concept from an economic point of view (Target Costing)
  • Development of cooperation models for infrastructure operators, media suppliers and end customers
  • Creation of a planning guide for "brownfield" projects (revitalization of an industrial park) and for "greenfield" applications (designing of an industrial park)


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