1 Introduction |
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1 | (6) |
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1.1 Brief Description of CARE Research Project |
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2 | (1) |
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1.2 Brief Description of EPM-Kompas Research Project |
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3 | (1) |
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1.3 Brief Description of INTUS Research Project |
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4 | (1) |
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1.4 Brief Description of IC Research Project |
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5 | (1) |
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1.5 Brief Description of StreaM Research Project |
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6 | (1) |
2 Aspects of Material Flow Management |
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7 | (14) |
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2.1 The Term "Material Flow Management" |
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8 | (1) |
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2.2 Stakeholders and Networks of Material Flow Management |
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9 | (6) |
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2.2.1 Stakeholders in Material Flow Management |
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9 | (4) |
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2.2.2 Vertical and Horizontal Co-operations in Material Flow Management (Networking) |
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13 | (2) |
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2.3 Forms of Material Flow Management |
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15 | (2) |
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2.3.1 Ecological Quality Improvement and Quality Assurance |
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16 | (1) |
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2.3.2 Material Flow Related Service and Responsibility |
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16 | (1) |
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2.3.3 Lifecycle Based Product Optimisation |
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16 | (1) |
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2.3.4 Product-related Recycling and Disposal |
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16 | (1) |
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17 | (1) |
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18 | (3) |
3 Computer Aided Resource Efficiency Accounting |
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21 | (36) |
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Timo Busch, Severin Beucker, Andreas Müller |
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21 | (6) |
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22 | (1) |
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3.1.2 Macroeconomic Objective Definition |
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23 | (1) |
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3.1.3 Eco-efficiency as a Strategic "Guide Rail" for Enterprises |
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24 | (1) |
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3.1.4 Data Diversity and Decision Support Systems |
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25 | (2) |
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3.2 Methodological Approach |
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27 | (20) |
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3.2.1 Definition and Limitations of Resource Efficiency Accounting |
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27 | (2) |
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3.2.2 Economic Dimension – Process Cost Accounting |
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29 | (1) |
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3.2.3 Ecological Dimension – Material Intensity |
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30 | (2) |
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3.2.4 Eco-efficiency: Objective Function |
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32 | (1) |
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3.2.5 REA and Data Collection Levels |
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33 | (14) |
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3.3 Case Study: Toshiba Europe |
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47 | (6) |
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3.3.1 Initial Situation and Objective |
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47 | (1) |
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48 | (2) |
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3.3.3 Results of the Resource Efficiency Accounting at Toshiba |
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50 | (1) |
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3.3.4 IT Based and Organisational Implementation of Resource Efficiency Accounting at Toshiba |
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50 | (3) |
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53 | (4) |
4 Measuring Environmental Performance with EPM-KOMPAS Software Tool – Material Flow Analysis, Environmental Assessment and Success Control |
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57 | (34) |
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Edeltraud Günther, Susann Kaulich |
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4.1 Decision Support: The Basic Principle |
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57 | (1) |
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4.2 Willingness and Capability to Perform: Commitment, Competence and Choice |
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58 | (1) |
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4.3 Environmental Performance and Environmental Success: What Should Be Measured? |
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59 | (5) |
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4.4 The EPM-KOMPAS: How Does the Tool Work? |
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64 | (13) |
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4.4.1 Step 1: Input/ Output Balance |
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65 | (1) |
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4.4.2 Step 2: Environmental Assessment and Selection of Master Parameters |
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66 | (1) |
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4.4.3 In Detail: Environmental Assessment Method for Master Parameter Determination |
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66 | (6) |
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4.4.4 Steps 3 and 4: Identifying Performance Drivers and Determining Objectives |
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72 | (1) |
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4.4.5 Steps 5 and 6: Establishing a Process Balance and Selecting Measures |
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73 | (1) |
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4.4.6 Step 7: Carrying Out the Environmental Success Breakdown and Variance Analysis |
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74 | (1) |
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4.4.7 In Detail: The Environmental Success Breakdown |
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74 | (2) |
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4.4.8 Step 8: Review of Actions and Objectives |
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76 | (1) |
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4.5 Practical Application: A Case Study |
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77 | (8) |
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77 | (1) |
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4.5.2 Stakeholder Analysis |
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77 | (1) |
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78 | (7) |
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4.6 Strategic Environmental Management and the EPM-KOMPAS Options |
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85 | (3) |
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88 | (1) |
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89 | (2) |
5 Integrated Controlling Based on Material and Energy Flow Analysis – A Case Study in Foundry Industries |
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91 | (40) |
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Christoph Lange, André Kuchenbuch |
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91 | (5) |
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5.1.1 The INPROCESS Project |
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91 | (3) |
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5.1.2 Basics of Integrated Controlling |
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94 | (2) |
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5.2 Phase Model for Introducing Integrated Controlling in Foundry Companies |
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96 | (14) |
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5.2.1 Phase 0: Information Requirements Analysis |
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98 | (1) |
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5.2.2 Phase 1: Process Structure Analysis |
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99 | (1) |
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5.2.3 Phase 2: Subprocess Analysis |
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100 | (1) |
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5.2.4 Phase 3: Input-Output Analysis |
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101 | (3) |
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5.2.5 Phase 4: Process Cost Analysis |
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104 | (3) |
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5.2.6 Phase 5: Performance Indicator-supported Provision of Information |
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107 | (3) |
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5.3 Case Study: Model Foundry |
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110 | (16) |
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5.3.1 Basic Structure of the Model Foundry |
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111 | (1) |
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5.3.2 Phase 0: Information Requirement Analysis |
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112 | (1) |
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5.3.3 Phase 1: Process Structure Analysis |
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113 | (1) |
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5.3.4 Phase 2: Subprocess Analysis |
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114 | (3) |
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5.3.5 Phase 3: Input-Output Analysis |
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117 | (2) |
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5.3.6 Phase 4: Process Cost Analysis |
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119 | (5) |
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5.3.7 Phase 5: Performance Indicator-supported Provision of Information |
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124 | (2) |
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126 | (2) |
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128 | (3) |
6 Environmental Accounting Instruments: Implementation & Continuous Use – Concepts for the Application of Input-Output Balance, Environmental Performance Indicators and Flow Cost Accounting |
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131 | (28) |
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Claus Lang-Koetz, Thomas Loew, Severin Beucker, Michael Steinfeldt, Uwe Horstmann, Till Sieghart |
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131 | (1) |
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6.2 Research Project INTUS |
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132 | (2) |
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134 | (4) |
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6.4 Information Technology Support Concept |
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138 | (3) |
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6.5 The Challenge of Organisational Integration |
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141 | (4) |
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6.6 Case Study: Preparation of Corporate Input-Output Balances and Environmentally Related Consumption Quantity Analyses in SAP R/3 |
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145 | (9) |
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145 | (1) |
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6.6.2 Realisation of Eco Key in SAP R/3 |
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146 | (2) |
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6.6.3 IT Related and Organisational Implementation of Eco Key |
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148 | (3) |
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6.6.4 Eco Key Usage and Rollout in Group Division |
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151 | (1) |
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6.6.5 Case Study Conclusion |
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152 | (2) |
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154 | (2) |
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156 | (3) |
7 Efficient Closure of Material and Component Loops Substance Flow Oriented Supply Chain Management |
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159 | (38) |
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Martin Ploog, Wiebke Stöling, Marcus Schröter, Thomas Spengler, Christoph Herrmann, René Graf |
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160 | (3) |
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7.2 Procedure for Practical Realisation |
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163 | (1) |
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7.3 Implementation of Information Concept |
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164 | (4) |
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7.3.1 Agfa-Gevaert AG Information Sources |
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166 | (1) |
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7.3.2 Creating Recycling Passports at Agfa-Gevaert AG |
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167 | (1) |
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7.3.3 Use of Recycling Passports at Recycling Companies |
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167 | (1) |
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168 | (5) |
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168 | (3) |
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171 | (1) |
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7.4.3 Results of the Recycling Process |
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172 | (1) |
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7.5 Re-use of Product Components from ADC 70 |
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173 | (11) |
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7.6 Spare Parts Supplying at Agfa-Gevaert AG, Using ADC Compact Example |
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184 | (9) |
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7.7 Outlook: Strategic Planning for Integrating Product Component Re-use |
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193 | (1) |
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194 | (1) |
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195 | (2) |
8 Developments in Material Flow Management: Outlook and Perspectives |
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197 | (6) |
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Bernd Wagner, Stefan Enzler |
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8.1 Existing Obstacles to Material Flow Management |
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197 | (1) |
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8.2 Required Developments in Material Flow Management |
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198 | (3) |
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8.2.1 Standardised Data Collection and Evaluation with ERP System Interface |
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199 | (1) |
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8.2.2 Industry-specific Solutions |
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199 | (1) |
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8.2.3 Supplementation of Supply Chain (Value-added Chains) Evaluations with Information Flow Analyses |
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200 | (1) |
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8.2.4 Internal Business Models for a Culture of Innovation |
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200 | (1) |
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8.2.5 Dissemination and Networking of Research Results |
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200 | (1) |
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201 | (2) |
About the Authors |
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