Abstract
The optimization of service units under economic-ecological goal criteria has three steps of action. The first step is to determine the economic profitability. Cost accounting methods and contribution margin calculations deliver the crucial numbers by calculating the contribution margin per service unit. As a second step, the determination of ecological impacts of business activities flollows by using operational mass accounting (OMA) method. During the last step, the optimal economic-ecological production program is determined by calculating the contribution margin per kg material input and a goal value for the entire burden. Strategies of material intensity reduction or contribution margin increasing favor the economic-ecological business success.
| Translated title of the contribution | Contribution Margin and Material Intensity as an Economic-Ecological Management-Information |
|---|---|
| Original language | German (Austria) |
| Title of host publication | Betriebliche Umweltwirtschaft. Grundzüge und Schwerpunkte |
| Publication status | Published - 1996 |
Fields of science
- 502042 Environmental economics
