Die ökologische Bewertung von Bauteilen stößt in der Praxis auf erhebliche Wissens- und Anwendungsdefizite. Die Komplexität der an Bauteile gestellten Forderungen und die unterschiedlichen Informationsinteressen von Bauherren, Planern und Produzenten erschweren die Entwicklung geeigneter Informations- und Bewertungsmodelle. Eine am IÖR durchgeführte Forschungsarbeit hat die Anwendungsmöglichkeiten der Ökobilanz als Analyse- und Bewertungsinstrument geprüft. Im Rahmen der Arbeit wurden methodische Probleme untersucht und ein Bewertungsansatz für Bauteile entwickelt. Es wird deutlich, dass die Ergebnisse der Ökobilanz für den Planer von Bedeutung sind, dass er als Entscheidungshilfe jedoch einen inhaltlich breiteren Bewertungsansatz benötigt. Es wird vorgeschlagen, die Bilanz von Bauteilen neben den für eine Ökobilanz typischen Umweltwirkungen um funktionsbezogene, technische, gesundheitsorientierte und wirtschaftliche Aspekte zu erweitern. Des Weiteren wird festgestellt, dass die Bilanzierung von Bauteilen vom methodischen Ansatz her stets eine Kombination aus Produkt- und Betriebsbilanz ist, wobei die betriebliche Bilanzierung aufgrund der langen Nutzungsdauer von Bauprodukten stärker in den Vordergrund rücken sollte.:Tabellenverzeichnis................................................................................VI Abbildungsverzeichnis...........................................................................VII Einleitung.................................................................................................1 A Bestimmung eines spezifischen Bilanzansatzes – methodische Untersuchungen zu Bilanzmodellen.........................................................5 1 Stoffstrombetrachtungen und Ökobilanz – Zusammenhänge...............7 1.1 Stoffstrombetrachtungen – Antwort auf das Umdenken in der Umweltpolitik...........................................................................................7 1.2 Stoffstrommanagement – Einordnung der Ökobilanz........................7 2 Unterschiedliche Bilanzmodelle im Rahmen von Stoffstrombetrachtungen – Methodendiskussion..............................................................................11 2.1 Ökobilanzen als Synonym für die Analyse und Bewertung von Stoff- und Energieflüssen......................................................................11 2.2 Unterschiedliche Bilanzmodelle im Rahmen von Stoffstrombetrachtungen.......................................................................12 2.3 Auswertung der dargestellten Modelle............................................22 3 Produkt- und Betriebs-Ökobilanzen – Detailuntersuchungen.............25 3.1 Ökobilanzen – allgemeine Definition................................................25 3.2 Produkt-Ökobilanzen nach ISO-Norm..............................................25 3.2.1 Festlegung des Zieles und des Untersuchungsrahmens..............28 3.2.2 Sachbilanz....................................................................................29 3.2.3 Wirkungsabschätzung..................................................................29 3.2.4 Auswertung..................................................................................30 3.3 Betriebs-Ökobilanzen......................................................................30 3.4 Produkt- und Betriebs-Ökobilanz im Vergleich.................................32 4 Spezifischer Bilanzansatz für Bauteile................................................34 4.1 Betrachtungsgegenstand Bauteil – Besonderheiten.......................34 4.2 Bestimmung eines spezifischen Bilanzansatzes für Bauteile...........35 B Eingrenzung eines spezifischen Bilanzrahmens – methodische Untersuchungen zu Betrachtungsinhalten und -grenzen......................39 1 Problembereiche im Rahmen der Produkt-Ökobilanz..........................41 1.1 Zieldefinition....................................................................................41 1.1.1 Funktionale Äquivalenz.................................................................42 1.1.2 Untersuchungsrahmen.................................................................45 1.2 Sachbilanz.......................................................................................52 1.2.1 Input- und Outputgrößen in der Sachbilanz..................................52 1.2.2 Methodische und datenbezogene Probleme.................................54 2 Spezifik des Bauteiles Außenwand im Kontext planerischer Interessen und Ziele.............................................................................58 2.1 Anforderungen an das Bauteil Außenwand......................................58 2.2 Anforderungen an das Bauen – gesetzliche Bestimmungen, Verordnungen und Vorschriften.............................................................59 2.3 Interessen und Ziele der Akteursgruppe Planer..............................60 2.4 Eingrenzung eines spezifischen Bilanzrahmens für das Bauteil Außenwand............................................................................................65 3 Beschreibung des spezifischen Bilanzrahmens...................................69 3.1 Lebenswegphasen..........................................................................69 3.2 Lebenswegkriterien.........................................................................71 3.2.1 Funktionale Anforderungen..........................................................72 3.2.2 Ökologische Anforderungen..........................................................75 3.2.3 Ökonomische Anforderungen........................................................77 C Bilanzbeispiel – Bauteilbewertung im Test.........................................79 1 Außenwandvergleich auf Grundlage ausgewählter Einzelkriterien.....81 1.1 Unterschiedliche Außenwandkonstruktionen – Aufbau und Mindestanforderungen..........................................................................81 1.2 Außenwandvergleich auf Grundlage unterschiedlicher Einzelkriterien ..............................................................................................................82 1.2.1 Bereich Funktion...........................................................................82 1.2.2 Bereich Gesundheit.......................................................................87 1.2.3 Bereich Stoffe/Energie..................................................................92 1.2.4 Bereich Ökonomie.........................................................................99 2 Außenwandvergleich – komplexe Bewertung...................................101 Zusammenfassung..............................................................................105 Anhang A – Spezifischer Bilanzansatz.................................................107 Anhang B – Spezifischer Bilanzrahmen................................................113 Anhang C – Bilanzbeispiel....................................................................117 Literaturverzeichnis.............................................................................123

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

I industriföretag används managementverktyg för att utveckla och effektivisera verksamheten så att ledtider och slöseri reduceras i samtliga processer. Parker PMDE Trollhättan tillverkar hydraulikmaskiner. Sedan 90-talet har Parker bedrivit verksamhetsutveckling enligt management principer i Lean Production. Ett nästa steg i Parkers ständiga förbättringsarbete var att undersöka möjligheter att utveckla en materialsatsningsavdelning så att en person kan förse monteringen med material tillräckligt snabbt utan att extra resurser behöver tillsättas. I dagsläget råder det obalans gentemot takttider i monteringen och det tar längre tid för satsningen att plocka ihop fyra satser än vad det tar för monteringen att förbruka dessa satser.Målet med examensarbetet var att ta fram förbättringsförslag där en person får förutsättningar att plocka ihop material till montering av fyra hydraulikmaskiner på mindre än 16 minuter. Delmålen var att göra en kartläggning av tider och arbetsmoment vid satsningen. Avgränsningarna i projektet var att inte undersöka processer utanför satsningen. Examensarbetet utformades efter DMAIC-metodiken, som är en projektmodell för faktabaserad problemlösning och tydlig struktur. Metoderna som användes vid insamling av data var observationer och analys av videoinspelat material som utfördes i programvaran AviX Method. Videoinspelningarna kategoriserades som olika aktiviteter i satsningsprocessen där gång, plock, scannertid, förmontering och övrig tid var de största kategorierna. Arbetsmoment identifierades som var tidskrävande och ej tillförde värde i processen. Mätningarna låg till grund för generering av lösningsförslagen.Baserat på ovanstående resultat och med hjälp av brainstorming genererades lösningsförslag tillsammans med produktionstekniker och materialhanterare. De lösningsförslag som uppfyllde målet med projektet att plocka en 4-sats under 16 minuter var pick by voice, pick by light, ringscanner och flytt av kilpress. Pick by voice anses vara lösningen som företaget bör införa eftersom den reducerar plocktid, scannertid och är ett flexibelt system. Ytterligare två lösningsförslag togs fram som inte uppfyllde målet men uppfattas som värda för företaget att utreda vidare utifrån Lean Production och ergonomiska skäl. De lösningsförslagen som inte uppfyllde målen bestod av en förändring av plockrundan och införande av en magnetlyft. / In industries, the management tools of Lean Production are used to develop and streamline operations in a way to reduce waste and lead times in all processes. Parker PMDE in Trollhättan manufactures hydraulic machines. Since the 90´s, Parker has pursued business development under the management principles of Lean Production. One of the next steps in Parkers continuous improvement was to explore opportunities to develop a kitting department so that a worker could provide the assembly with the material quickly without surplus resources. In the current situation, there is an imbalance from the kitting station towards the tact times in the assembly station because it takes longer at the kitting station to pick materials for four hydraulic machines, than it takes for the assembly station to consume these kits of materials.The aim of the thesis was to develop suggestions for improvement where a worker could perform the kitting process in less than 16 minutes. The interim objectives were to do a survey of the times and activities within the kitting process. The boundaries of the project was not to examine processes outside the kitting station. The project was designed according to DMAIC methodology, which is a project model for fact-based problem solving and clear structure. The methods used in the data collection were observation and analysis of video footage applying the software called AviX Method. Video recordings were categorized as different activities in the kitting process such as transport, picking, scanner time, pre-assembly and uncategorized time. Activities that were time consuming and did not add value to the process were identified. These data measures were the basis for the solution proposals.Based on these results and using brainstorming, solution proposals were generated together with the engineers and material handlers. The solution proposals that met the objective of the project of picking a 4-set of materials in 16 minutes were: Pick by voice, Pick-by-light, Ring Scanner and Relocation of one pre-assembly operation. Pick by voice is considered to be the most appropriate solution for the company since it reduces picking times, scanning times and is a flexible system. Two more proposed solutions were developed that did not meet the objective of the project, but are considered worth investigating further based on Lean Production and ergonomic reasons. These proposed solutions consisted of changing the picking route and the installation of a magnetic lift.

The automotive industry is expected to transition from a net-consumer to a net-producer of aluminum scrap as aluminum-intensive vehicles (AIVs, i.e., Ford’s aluminum-bodied F-150) begin to reach end-of-life (EOL). In the past, the industry has downcycled aluminum scrap to meet the consumption demands of the automotive sector. With the shift to having a large supply of this scrap in the near future, the industry needs to recover and reuse EOL Al by utilizing a circular economic model, create value via an upcycling paradigm (vs downcycling). This work establishes a platform as to how the recycling industry can be restructured to create value in our waste streams and is organized in three segments: First, an analysis of the flow of automobiles at EOL was carried out from the perspective of recovery and reuse; a recycling rate for Al has been determined, and the factors that go into the dynamics of the recycling rate have been identified. Secondly, the current state of the market was surveyed to evaluate where improvements could be made to affect material collection and recovery. The latter led to compositional characterization of aluminum auto-shred to identify the alloys in the mixture, and thereby the needed intelligent sorting systems for upcycling. Thirdly, these results were used in a dynamic material flow model to predict how the composition of auto-shred will change due to increased aluminum usage and as a function of various end-of-life processing scenarios. The outcome and impact of this work is that we have established a platform that enables the ELV recycling industry to upcycle the large amount of Al that will be available in the near future. These results will be discussed and reviewed during this presentation.

Phosphor (P) ist ein für alles Leben notwendiges essentielles Nährelement. Die heutige globalisierte und intensivierte agrarische Produktion benötigt daher die Anwendung großer Mengen Phosphatgesteins, welches eine endliche Ressource darstellt. Gleichzeitig ist der intensive P Gebrauch mit der Eutrophierung von Gewässern verbunden. Es besteht daher Forschungsbedarf um die landwirtschaftliche Produktion zu erhalten. Ziel dieser Arbeit ist die in der Region Berlin-Brandenburg nach Ansatzpunkten für ein verbessertes P Management zu suchen. Hierfür wurde für 2011 eine Substanzflussanalyse (SFA) für P erstellt und Pflanzenproduktion der Jahre 2005-2012 genauer untersucht. Mit Hilfe einer Briefumfrage wurde Daten von 119 Bauernhöfen ausgewertet und mit dem pflanzenverfügbaren P Gehalt (PVP) der landwirtschaftlichen Nutzfläche abgeglichen (LNF). Im Ergebnis zeigt sich für die Region eine negative P Bilanz der LNF(-3.617 t P) und ein hohes Recyclingpotential in Abfall (933 t P) und Abwasser (3.921 t P). P in mineralischen Düngemitteln belief sich auf 4.447 t. Der Gesamtentzug über die Ernte ohne Stroh betrug 15.283 t P und war vergleichbar zu 2006, das Jahr des geringsten P-Entzugs. P-Entzug durch die Ernte schwankte um 7.069 t P/a von 2005 bis 2013, abhängig vom Ertrag der Hauptfeldfrüchte, welche durch die Wetter- und Bodenbedingungen bestimmt wurde. Hieraus ergeben sich mögliche Konsequenzen für P-Flüsse in Bezug auf den Klimawandel, die an den Wasserhaushalt und die Temperatur gekoppelt sind. Die Analyse der Umfrage ergab, dass die kleinen und mittgroßen Einzelunternehmen höhere PVP Werte in der LNF aufwiesen. Die größeren Unternehmensformen regierten empfindlich auf Faktoren, die niedrige PVP-Werte begünstigten. Pacht, Grünland, extensive Rinderhaltung, und viehlose ökologische Landwirtschaft waren mit niedrigen PVP-Werten assoziiert. Biogasanlagen und intensive Tierhaltung, zum Teil auch in Kombination miteinander standen im Zusammenhang mit hohen PVP-Werten. / Phosphorus (P) is an essential nutrient for all life on earth and it is thus needed in agricultural production. Today’s globalized and intensified agricultural production has led to the dependency on P inputs which are fed by phosphate rock, being a finite resource. In contrast, excessive P is a major driver in eutrophication. To sustain agricultural production, there is a need to address this problem. The aim of this thesis was to identify points at which P management could be improved for the region Berlin-Brandenburg. To analyze the system and screen for improvement, a substance flow analysis (SFA) for P for the year 2011 was compiled and for crop production the years 2005-2012 were analyzed. Also, data from 119 farms was obtained by a letter survey and relations between farm structural factors and soil test P (STP) were drawn. The results showed a negative balance for agricultural soils (-3,617 t P) and a considerable recycling potential in waste (933 t P) and wastewater (3,921 t P). Mineral fertilizer inputs amounted to 4,447 t P. P removal by crops was 15,283 t without straw and residues, being almost as low as in 2006; the year with the lowest removal by main crops. P removal by harvest varied significantly (7,069 t P/yr from 2005 to 2013) and depended on the performance of main crops which in turn is influenced by weather and soil. As a result of this, climate change may interact significantly with P flows in agriculture. Here, important variables are connected to conditions in P uptake and plant growth in general (e.g. water supply and temperature). The analyses of farms in the region showed that individual farms of small to medium size had more land with (very) high STP. Larger partnerships and companies/cooperatives were susceptible to factors causing low STP. Tenancy, grassland, extensive cattle and stockless organic farming had a lowering effect on STP. Biogas plants and intensive (cattle) farming, partly combined, were connected to a rise in STP.

Le secteur du bâtiment participe à hauteur de plus de 50% de la consommation d’énergie à l’échelle mondiale. Cette consommation ne cesse d’augmenter depuis ces trente dernières années. L’impact environnemental de la consommation d’énergie au niveau de ce secteur est en évolution permanente malgré les recommandations prises durant les COP. Ces constatations sont valables pour la France métropolitaine et aussi pour le cas de Madagascar. Au-delà de la maitrise de la consommation d’énergie, en phase de fonctionnement d’un espace bâti, nous devons également prendre en compte les impacts environnementaux de la phase de construction notamment en ce qui concerne les indicateurs de changement climatique, des maitrises de ressources et de la pollution. Cette thèse s’articule autour de trois concepts. En premier lieu, il s’agit de l’analyse des flux matière autour de leurs caractéristiques techniques et de leurs impacts environnementaux et économiques lors de la construction de l’espace bâti. Dans un second temps, notre analyse se focalise sur l’analyse de flux d’énergie en vue de connaitre la signature énergétique et environnementale du fonctionnement de l’espace bâti et de la mise en œuvre d’un fichier horaire traduisant les caractéristiques de la consommation d’énergie (Profil de consommation journalier et annuel). En dernier lieu, nous abordons également la problématique du pilotage de la distribution de l’énergie électrique dans un espace bâti en vue de dimensionner un système de production d’EnR et un système de stockage et de lisser la courbe de consommation au niveau du réseau de distribution. / The building sector accounts for more than 50% of global energy consumption. This consumption has been increasing steadily over the last thirty years. The environmental impact of energy consumption in this sector is constantly changing despite the recommendations made during the COPs. These findings are valid for metropolitan France and also for Madagascar. Beyond the control of energy consumption, during the operating phase of a built space, we must also take into account the environmental impacts of the construction phase, particularly with regard to climate change indicators, resource management and pollution. This thesis is based on three concepts. First, it is about the analysis of material flows around their technical characteristics and their environmental and economic impacts during the construction of the built space. In a second step, our analysis focuses on the analysis of energy flows in order to know the energy and environmental signature of the functioning of the built space and the implementation of a time file reflecting the characteristics of energy consumption (Daily and annual consumption profile). Finally, we also discuss the problem of managing the distribution of electrical energy in a built-up area in order to size an renewable energy production system and a storage system and to smooth the consumption curve at the level of the distribution network.

All life forms require the nutrient phosphorus and it cannot be substituted by any other element. The global cycle of phosphorus is special among the major biogeochemical cycles, since it has no significant gaseous compounds and only closes every 10-100 million years. However, human activities, as application of mineral fertilizers, conversion of natural ecosystems to arable land and releases of untreated waste, intensify remarkably thephosphorus flows. The problems with linear flows of a limited resource leading to eutrophication of aquaticenvironments, for instance, have generated national environmental quality objectives for phosphorus in Sweden. The main objective of this master thesis is to get a holistic overview of how phosphorus is moving through Gothenburg today, using Material Flow Analysis as method. The spatial system boundary is the municipality of Gothenburg and the temporal system boundary is the year of 2009. One way of dealing with the linear flows ofphosphorus might be to develop the wastewater systems used in Gothenburg today. Possible changes in phosphorus flows, if kitchen grinders or urine-diverting toilets were installed in Gothenburg, are evaluated. In order to make the phosphorus management more sustainable, the linear flows have to be closed to a larger extent than today. One way towards this ambition is to emphasize other fertilizers than the mineral ones, like urine and low-contaminated sludge. The MFA shows that the absolutely largest input of phosphorus to Gothenburg is via the food. The two large outputs of the same magnitude are the digested sludge from the wastewater treatment plant of Rya and the ashes from the waste-fuelled district heating power plant of Sävenäs. About 7% of the phosphorus input to Gothenburg continues into the aquatic environment. According to this study, urine diversion and separate collection of food seem prospective in order to decrease the phosphorus flows in digested sludge from the wastewater treatment plant, ashes and aquatic deposition. An additional advantage would be generation of recycled fertilizing products with good quality. / Näringsämnet fosfor är nödvändigt för alla levande organismer och kan inte ersättas av något annat grundämne. Den globala fosforcykeln är speciell då den inte innehåller några gasformiga föreningar och sluts var 10-100 miljonte år. Användning av konstgödsel, omvandling av tidigare orörda ekosystem till odlingsmark och utsläppav förorenat avfall är exempel på mänskliga aktiviteter som intensifierar fosforflöden. Problemet med att linjäraflöden av denna begränsade resurs leder till övergödning av vattenmiljöer har genererat nationella miljömål i Sverige för fosfor. Det huvudsakliga målet med detta examensarbete är att få en översikt av hur fosfor rör sig genom Göteborg idag med hjälp av substansflödesanalys. Den rumsliga systemgränsen är kommungränsen för Göteborg och den tidsmässiga avgränsningen är året 2009. Ett sätt att förbättra de linjära fosforflödena kan vara att utveckla deavloppssystem som idag används i Göteborg. Förändringarna som uppstår i fosforflödena vid installation av urinsorterande toaletter alternativt köksavfallskvarnar undersöks. Linjära flöden måste bli återcirkulerade i en högre utsträckning än idag ifall fosforhushållningen ska gå mot hållbarhet. Ett sätt att nå denna ambition är att lyfta fram andra gödselprodukter än konstgödsel, exempelvis urin och renare slam. Flödesanalysen visar att det definitivt största inflödet av fosfor till Göteborg är via livsmedel. De två största fosforutflödena, båda i samma storleksordning, är rötat slam från Ryaverket och aska från sopförbränningsanläggningen Sävenäs. Cirka 7% av den fosfor som flödar in i Göteborg fortsätter vidare ut i vattenmiljön. Enligt denna studie verkar urinsortering och separat insamling av matavfall vara goda lösningar för en framtid med mindre fosfor i slammet från Rya och i aska samt till vattenmiljön. En ytterligare fördel skulle vara erhållandet av hållbara gödselprodukter med god kvalitet. / <p>This master thesis has also been published as a technical report at Chalmers with Report No. 2011:124.</p>

Lean production determine the appropriate way to better workplace organization based on the elimination of various types of wasting, which only increase costs without adding customer value. It isn't important only implementation of lean production methods, but especially maintenance of lean principles and creating an atmosphere of continuous improvement. Lean production is the philosophy, which must be accepted by all em-ployees inside every company. It is the way to successful business in the 21st century. This thesis deals with the application of lean production in the selected company. The practical part describes the selected company, its history and manufacturing program. The next part is focused on description of the production center and its production layout. The result of this thesis is creating the product layout plan depending on the material flow and additional proposals for improvement.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

The thesis analyses manufacturing process of wooden handles as a component part of bench chisels. The introductory part summarizes basic theoretical knowledge regarding production process, production preparation, production management and cycle, as well as layout of the workplace. The main part focuses on analysis of wooden handle production with the use of in-dustrial engineering methodology. Analysis of material flow, workplace arrangement, methodics 5S, low-cost automation, pull system, Kanban and utilization of waste were carried out in order to find improvement possibilities in the wooden handles production. Solutions for better production efficiency and increase of production capacity are proposed from the findings of this thesis.