Natürliche Ressourcen langfristig nachhaltig einzusetzen erfordert neben der Anwendung und Verbreitung von ressourcenschonenden Technologien und Infrastrukturen insbesondere auch Änderungen in individuellen und kollektiven Verhaltensweisen sowie sozialen Praktiken. Aufkommende und zukünftig...

Introduction.- Theoretical background and literature review -- Methodology -- Action research: value chain analysis of a consulting firm -- Design and development of a costing approach -- Conclusion and recommendation

Service firms have high overhead costs which are difficult to assign to individual services. To bring transparency to their value chain, they need costing approaches that help them find their own improvements. Markus B. Baum explores current theory and practice of value chain approaches and cost...