Betriebliches Energiekostenmanagement am Beispiel einer Brauerei

These diploma theses treat the topic of the energy cost management of an enterprise. At first the theoretical basics are worked out, followed by the practical realisation ? shown at the example of a brewery. In the first, theoretical part, some terms ? such as ?costs? and ?management? as the base of the cost management ? are defined, followed by the description of tasks and importance of the cost management. The next part examines the term of ?environmental costs?, which is used as introduction into the environmental cost management from the energetic and the materialistic point of view. This leads to the further differentiation between residual costs, flow costs and energy costs. Subsequently purpose and tasks of the energy cost management as a part of the environmental cost management are scrutinised. Here the author goes into the particulars of the energy flow analysis as an instrument of the energy cost management. On the one hand the purpose of the energy flow analysis is explained, on the other hand there is an attempt to answer the question, how to translate the energy cost analysis into action on a organisational level. In the practical and also last part of the dissertation, an example of an energetic analysis of a concern is presented ? the example is the brewery ?Kaltenhausen? in Hallein/Salzburg. The energy input is analysed, weak points and energy-saving potentials are determined, and the last part of the analysis is the attempt to show the ecological measures for energy cost cutting by the collected data. These diploma thesis with the extent of 105 pages fulfil the quantitative requirements for diploma thesis. The clear line throughout the whole publication needs to be stressed out, which is supported by the simple and comprehensible language, the excellent visualisation and numerous bibliographical references.