INTERNAL REPORTING ON PROCESS OPTIMIZATION MEASURES: COMBINATION OF ECONOMIC AND ENVIRONMENTAL ASPECTS

Abstract

Optimizing the cost situation is part of everyday business in a company. The research field of controlling has developed many instruments and methods for calculating potential savings and communicating them to the decision-makers. In the future, in order for companies to operate more sustainably it is necessary to weigh up optimization measures from an economic and environmental point of view. This paper proposes to supplement controlling reports with a matrix opposing economic and environmental impacts by individual optimization measures. This reporting method should assist decision-makers in the selection of optimization measures, taking into account economic and environmental aspects. LCA and LCC based evaluation of a biotechnological process step for glycoside production served as a case study. An example for impact presentation of switching to a sustainable electricity mix is shown.