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Within classic German manufacturing structures, costs of resources exceed all other cost factors by 46% [1]. Solitary focus on energy or labor costs as sources to raise companies profit no longer seems adequate. Nowadays material costs of the manufacturing industry are about 500 billion euro per year, connected with a saving potential of 100 billion euro per year. Also the belonging for sustainably produced products is raising and becoming a factor for guaranteed purchases [2]. A small and medium-sized enterprise fitted approach, which ensures to increase the transparency of internal process structures and allows a resource driven, ecological and economical assessment, is the main subject of this article.

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Management and Production Engineering Review

The Journal of Production Engineering Committee of Polish Academy of Sciences and Polish Association for Production Management

Journal Information

CiteScore 2016: 0.48

SCImago Journal Rank (SJR) 2016: 0.126
Source Normalized Impact per Paper (SNIP) 2016: 0.551


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