P3: Sustainable Management Accounting for value creating architectures

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At the Chair of Management Accounting of RWTH Aachen University, led by Univ.-Prof. Dr. rer. pol. Peter Letmathe, new value creating architectures resulting from innovative composites are examined. Within the cooperating companies, the project’s focus is on the impact of innovative building materials on structure, processes and organization.

The evaluation is based on material and energy flows considering sustainable management accounting systems. Therefore, economic, ecological and social impacts are taken into account. Regarding the concept of relative sustainability, all significant substitutes have to be included. Therefore, the baseline-approach, which has been established in the Kyoto-protocol, will be used. This means, that an omission, e.g. the release of a harmful material, may cause additional indirect negative effects beside its direct positive effects.

Business model capability of the innovative composites will be examined with concepts of life cycle costing. Hereby, value losses and learning effects will be considered and new cost models, such as cost equation modeling will be developed. In these models, the whole life cycle of the composites should be taken into account, including:

  • Development and production,
  • construction and processing,
  • usage and deconstruction,
  • recycling and disposal.

In summary, the project targets to find solutions for companies to implement innovative materials into their business models and to be successful with them on the market.