【英文原版】Material flow management

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书名：Material flow management：Improving Cost Efficiency and Environment Performance
编者：Bernd Wagner, Stefan Enzler
出版社 verlag, springer
目录
Contents
1 Introduction 1
Stefan Enzler
1.1 Brief Description of CARE Research Project 2
1.2 Brief Description of EPM-Kompas Research Project 3
1.3 Brief Description of INTUS Research Project 4
1.4 Brief Description of IC Research Project 5
1.5 Brief Description of StreaM Research Project 6
2 Aspects of Material Flow Management 7
Stefan Enzler
2.1 The Term "Material Flow Management" 8
2.2 Stakeholders and Networks of Material Flow Management ..9
2.2.1 Stakeholders in Material Flow Management 9
2.2.2 Vertical and Horizontal Co-operations in Material
Flow Management (Networking) 13
2.3 Forms of Material Flow Management 15
2.3.1 Ecological Quality Improvement and Quality Assurance 16
2.3.2 Material Flow Related Service and Responsibility 16
2.3.3 Lifecycle Based Product Optimisation 16
2.3.4 Product-related Recycling and Disposal 16
2.4 Summary 17
References 18
3 Computer Aided Resource Efficiency Accounting 21
Timo Busch, Severin Beucker, Andreas Miiller
3.1 Introduction 21
3.1.1 Background 22
3.1.2 Macroeconomic Objective Definition 23
3.1.3 Eco-efficiency as a Strategic "Guide Rail"
for Enterprises 24
VIII Contents
3.1.4 Data Diversity and Decision Support Systems 25
3.2 Methodological Approach 27
3.2.1 Definition and Limitations of Resource Efficiency
Accounting 27
3.2.2 Economic Dimension - Process Cost Accounting 29
3.2.3 Ecological Dimension - Material Intensity 30
3.2.4 Eco-efficiency: Objective Function 32
3.2.5 REA and Data Collection Levels 33
3.3 Case Study: Toshiba Europe 47
3.3.1 Initial Situation and Objective 47
3.3.1 Procedure 48
3.3.3 Results of the Resource Efficiency Accounting
at Toshiba 50
3.3.4 IT Based and Organisational Implementation of
Resource Efficiency Accounting at Toshiba 50
References 53
Measuring Environmental Performance with EPM-KOMPAS
Software Tool - Material Flow Analysis, Environmental
Assessment and Success Control 57
Edeltraud Giinther, Susann Kaulich
4.1 Decision Support: The Basic Principle 57
4.2 Willingness and Capability to Perform: Commitment,
Competence and Choice 58
4.3 Environmental Performance and Environmental Success:
What Should Be Measured? 59
4.4 The EPM-KOMPAS: How Does the Tool Work? 64
4.4.1 Step 1: Input/Output Balance 65
4.4.2 Step 2: Environmental Assessment and Selection of
Master Parameters 66
4.4.3 In Detail: Environmental Assessment Method for Master
Parameter Determination 66
4.4.4 Steps 3 and 4: Identifying Performance Drivers and
Determining Objectives 72
4.4.5 Steps 5 and 6: Establishing a Process Balance and
Selecting Measures 73
4.4.6 Step 7: Carrying Out the Environmental Success
Breakdown and Variance Analysis 74
4.4.7 In Detail: The Environmental Success Breakdown 74
Contents IX
4.4.8 Step 8: Review of Actions and Objectives 76
4.5 Practical Application: A Case Study 77
4.5.1 Data Collection 77
4.5.2 Stakeholder Analysis 77
4.5.3 Cause Analysis 78
4.6 Strategic Environmental Management and the
EPM-KOMPAS Options 85
4.7 Outlook 88
References 89
Integrated Controlling Based on Material and Energy Flow
Analysis - A Case Study in Foundry Industries 91
Christoph Lange, Andre Kuchenbuch
5.1 Introduction 91
5.1.1 The INPROCESS Project 91
5.1.2 Basics of Integrated Controlling 94
5.2 Phase Model for Introducing Integrated Controlling in
Foundry Companies 96
5.2.1 Phase 0: Information Requirements Analysis 98
5.2.2 Phase 1: Process Structure Analysis 99
5.2.3 Phase 2: Subprocess Analysis 100
5.2.4 Phase 3: Input-Output Analysis 101
5.2.5 Phase 4: Process Cost Analysis 104
5.2.6 Phase 5: Performance Indicator-supported Provision
of Information 107
5.3 Case Study: Model Foundry 110
5.3.1 Basic Structure of the Model Foundry Ill
5.3.2 Phase 0: Information Requirement Analysis 112
5.3.3 Phase 1: Process Structure Analysis 113
5.3.4 Phase 2: Subprocess Analysis 114
5.3.5 Phase 3: Input-Output Analysis 117
5.3.6 Phase 4: Process Cost Analysis 119
5.3.7 Phase 5: Performance Indicator-supported Provision
of Information 124
5.4 Summary 126
References 128
Contents
Environmental Accounting Instruments: Implementation &
Continuous Use - Concepts for the Application of
Input-Output Balance, Environmental Performance
Indicators and Flow Cost Accounting 131
Claus Lang'KoetZy Thomas Loew, Severin Beucker,
Michael Steinfeldt, Uwe Horstmann, Till Sieghart
6.1 Introduction 131
6.2 Research Project INTUS 132
6.3 Combination of Tools 134
6.4 Information Technology Support Concept 138
6.5 The Challenge of Organisational Integration 141
6.6 Case Study: Preparation of Corporate Input-Output
Balances and Environmentally Related Consumption
Quantity Analyses in SAP R/3 145
6.6.1 Initial Situation 145
6.6.2 Realisation of Eco Key in SAP R/3 146
6.6.3 IT Related and Organisational Implementation of
Eco Key 148
6.6.4 Eco Key Usage and Rollout in Group Division 151
6.6.5 Case Study Conclusion 152
6.7 Summary and Outlook 154
References 156
Efficient Closure of Material and Component Loops ~
Substance Flow Oriented Supply Chain Management 159
Martin Ploog, Wiethe Stolting, Marcus Schroter,
Thomas Spengler, Christoph Herrmann^ Rene Graf
7.1 Introduction 160
7.2 Procedure for Practical Realisation 163
7.3 Implementation of Information Concept 164
7.3.1 Agfa-Gevaert AG Information Sources 166
7.3.2 Creating Recycling Passports at Agfa-Gevaert AG 167
7.3.3 Use of Recycling Passports at Recycling Companies.... 167
7.4 Recycling 168
7.4.1 Calculation 168
7.4.2 Disassembly 171
7.4.3 Results of the Recycling Process 172
7.5 Re-use of Product Components from ADC 70 173
Contents XI
7.6 Spare Parts Supplying at Agfa-Gevaert AG, Using ADC
Compact Example 184
7.7 Outlook: Strategic Planning for Integrating Product
Component Re-use 193
7.8 Summary 194
References 195
8 Developments in Material Flow Management:
Outlook and Perspectives 197
Bernd Wagner, Stefan Enzler
8.1 Existing Obstacles to Material Flow Management 197
8.2 Required Developments in Material Flow Management... 198
8.2.1 Standardised Data Collection and Evaluation with ERP
System Interface 199
8.2.2 Industry-specific Solutions 199
8.2.3 Supplementation of Supply Chain (Value-added Chains)
Evaluations with Information Flow Analyses 200
8.2.4 Internal Business Models for a Culture of Innovation ...200
8.2.5 Dissemination and Networking of Research Results 200
8.3 Summary 201
About the Authors 203

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