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Chair of Management Accounting and Control
Management Accounting and Control

Identification, analysis, and (further) development of concepts and methods of sustainability evaluation, engineering and management

This comprises research on methods for evaluating the economic, social and ecological and overall sustainability of objects as well as the underlying technical characteristics. Examples are Life Cycle Assessment, Social Life Cycle Assessment, Life Cycle Costing, Supply Chain Costing, Material Flow Cost Accounting, Simulation and measurement of material properties, Eco-Efficiency and Life Cycle Sustainability Assessment.

These assessment instruments shall be integrated into a Sustainability-oriented Life Cycle Engineering and Management (SLCEM) framework and methodology which is intended to support the systematic sustainability-oriented design, and management of single objects up to complex technology-based systems. Engineering an management concepts as well as instruments of SLCEM such as (sustainability-related) Business Modelling, Target Costing and Design rules are a central object of research as well.