While the relevance of services increased over the last decades, planning and calculation for services is often … this paper a theoretical based concept for process-oriented planning and calculation of services is developed. The … the process-oriented planning and calculation is shown with an example within the mechanical engineering industry …

Despite all planning efforts improvisation is a necessary, planning supplementing form of decision making, which finds … difficulties of observation, description and use as well as limitations of improvisations. Planning is the primary, problem …