Analyse und Bewertung von Stoffströmen in der Papier- und Zellstoffindustrie

In this thesis, cost savings and optimization potentials are identified through the im-plementation of a material flow analysis and evaluation. Furthermore, an increase in transparency of material flows of selected production processes in the paper and pulp industry is given, the ratio between product cost and waste cost is clarified and an increased consciousness of the importance of waste is created. At the beginning, a basic understanding of a material economic perspective to solve the problem of waste is created, because the solution of the waste problem does not lie in its management, but rather in its cause, the production. Based on this assump-tion, the role and design of a material flow management for a sustainable manage-ment is presented. Through the link of the integrated environmental protection the interdependence of material flow management with the environmental cost account-ing is illustrated. The material flow cost accounting, which combines physical and cost-related information with the goal to uncover inefficiencies and waste, is in the focus of attention.