Rudolf Grünbichler, Barbara Petschacher, René Kollmann, Alexander Passer, Stefan Otto Grbenic

DOI Number
First page
Last page


Optimizing the cost situation is part of everyday business in a company. The research field of controlling has developed many instruments and methods for calculating potential savings and communicating them to the decision-makers. In the future, in order for companies to operate more sustainably it is necessary to weigh up optimization measures from an economic and environmental point of view. This paper proposes to supplement controlling reports with a matrix opposing economic and environmental impacts by individual optimization measures. This reporting method should assist decision-makers in the selection of optimization measures, taking into account economic and environmental aspects. LCA and LCC based evaluation of a biotechnological process step for glycoside production served as a case study. An example for impact presentation of switching to a sustainable electricity mix is shown.


reporting, process improvement, LCA, LCC, LCA/LCC combination, economic and environmental performance, sustainability, CARBAFIN

Full Text:



Anastas, P., & Eghbali, N. (2020). Green Chemistry: Principles and Practise. Chemical Society Reviews, 39(1), 301-312.

Audsley, A., Alber, S., Clift, R., Cowell, S., Crettaz, P., Gaillard, G., Hausheer, J., Jolliet, O., Kleijn, R., Mortensen, B., Pearce, D., Roger, E., Teulon, H., Weidema, B., & van Zeijts, H. (forthcoming), (1997). Harmonisation of Environmental Life Cycle Assessment for Agriculture, Final Report for Concerted Action AIR3-CT94-2028, 1–101. European Commission DG VI Agriculture.

Baum, H.-G., Coenenberg, A. G., & Günther, T. (2006). Strategisches Controlling [Strategic Controlling]. 4th edition. Stuttgart: Poeschel Verlag.

Cavaignac, R. S., Ferreira, N. L., & Guardani, R. (2021). Techno-economic and environmental process evaluation of biogas upgrading via amine scrubbing. Renewable Eergy, 171, 868-880.

Coenenberg, A. G., Fischer, M. T. & Günther, T. (2016). Kostenrechnung und Kostenanalyse [Cost accounting and cost analysis]. 9th edition. Stuttgart: Schäfer-Poeschel Verlag.

Dascalu, C., Caraiani, C., & Lungu, C. (2008). Eco-Cost Challenges for Environmental Protection. Journal of Environmental Protection and Ecology, 9(4), 925-939.

Ewert, R., & Wagenhofer, A. (2014). Interne Unternehmensrechnung [Internal company accounting]. 8th edition, Berlin Heidelberg: Springer-Verlag.

Fazeni, K., Lindorfer, J., & Prammer, H. (2014). Methodological advancement in Life Cycle Process Design: A preliminary outlook. Resources, Conservation and Recycling, 92, 66-77.

Fitzgerald, D. P., Hermann, J. W., Sandborn, P. A., Schmidt, L. C., & Gogoll, T. H. (2005). Beyond tools: A design for environmental process. International Journal of Performability Engineering, 1(2), 105-120.

França, W. T., Barros, M. V., Salvador, R. de Francisco A. C., Moreira, M. T. & Piekarski, C. M. (2021). Integrating life cycle assessment and life cycle cost: a review of environmental-economic studies. International Journal of Life Cycle Assessment, 26, 244–274.

ISO 14040 (2006). Environmental management-life cycle assessment-principles and framework. Geneva, Switzerland: International Organization for Standardization.

ISO 14044 (2006). Environmental management-life cycle assessment-requirement and guidelines. Geneva, Switzerland: International Organization for Standardization

Janz, D., & Westkämper, E. (2007). Design to life cycle by value-oriented life cycle costing. Advances in Life Cycle Engineering for Sustainable Manufacturing Businesses. Proceedings of the 14th CIRP Conference on Life Cycle Engineering, 461-466.

Keoleian, G. A., & Menerey, D. (2012). Sustainable Development by Design: Review of Life Cycle Design and Related Approaches. Air & Waste, 44(5), 645-668.

Kumar, B., & Verma, P. (2021). Life cycle assessment: Blazing a trail for bioresources management. Energy Conversion and Management, 10.

Luthin, A., Backes, J., & Traverso, M. (2021). A framework to identify environmental-economic trade-offs by combining life cycle assessment and life cycle costing – A case study of aluminium production. Journal of Cleaner Production, 321, 1-17.

Markowitz, H. (1952). Portfolio Selection. Journal of Finance, 7, 77-91.

Moretti, C., Hamelin, L., Jakobsen, L. G., Junginger, M. H., Steingrimsdottir, M. M., Hoibye, L., & Shen, L. (2021). Cradle-to-grave life cycle assessment of single-use cups made from PLA, PP and PET. Resources, Conservation and Recycling, 169.

Narodoslawsky, M., & Krotscheck, C. (1995). The sustainable process index (SPI): Evaluating processes according to environmental compatibility. Journal of Hazardous Materials, 41 (2+3), 83.

Narodoslawsky, M., & Stoeglehner, G. (2010). Planning for Local and Regional Energy Strategies with the Ecological Footprint. Journal of Environmental Policy & Planning 12(4), 363–379.

Neugebauer, G., Kretschmer, F., Kollmann, R., Narodoslawsky, M., Ertl, T., & Stoeglehner, G. (2015). Mapping thermal energy resource potentials from wastewater treatment plants. Sustainability (Switzerland), 7(10), 12.988-13.010.

Obrecht, P. T., Röck, M., Hoxha, E., & Passer, A. (2020). BIM and LCA Integration: A Systematic Literature Review. Sustainability, 12, 5534.

Ögmundarson, O., Sukumara, S., Herrgard, M. J., & Fantke, P. (2020). Combining Environmental and Economic Performance for Bioprocess Optimization. Trends in Biotechnology, 38(11), 1203-1214.

Ouattara, A., Pibouleau. L, Azzaro-Pantel, C., Domenech, S., Baudet, P., & Yao, B. (2012). Economic and environmental strategies for process design. Computers & Chemical Engineering, 36, 174-188.

Patel, M., Zhang, X., & Kumar, A. (2015). Techno-economic and life cycle assessment on lignocellulosic biomass thermochemical conversion technologies: A review. Renewable and Sustainable Energy Reviews, 53, 1486-1499.

Pesonen, H.-L., & Horn, S. (2013). Evaluating the Sustainability SWOT as a streamlined tool for life cycle sustainability assessment. International Journal of Life Cycle Assessment, 18(9), 1780-1792.

Ribeiro, I., Pecas, P., Silva, A., & Henriques, E. (2008). Life cycle engineering methodology applied to material selection, a fender case study. Journal of Cleaner Production, 16(17), 1887-1899.

Shahzad, K., Kollmann, R., Maier, S., & Narodoslawsky, M. (2014). SPIonWEB – Ecological Process Evaluation with the Sustainable Process Index (SPI). Computer Aided Chemical Engineering, 33, 487-492.

Simoes, C. L., de Sá Figueiredo, R., Ribeiro, C. J., Bernardo, P., Pontes, A. J., & Bernardo, C. A. (2016). Environmental and economic performance of a car component: assessing new materials, processes and designs. Journal of Cleaner Production, 118, 105-117.

Söllner, F. (1998). Konflikt zwischen Geld und Natur? Zum Verhältnis von monetärem Sektor und Nachhaltigkeit Conflict between money and nature?. [On the relationship between the monetary sector and sustainability]. Ökologisches Wirtschaften, 6, 20-22.

SPIonWeb (Sustainable Process Index on Web), Retrieved from:, 2013 – 2019, Accessed on: 23 April 2021.

STRATECO OG, Retrieved from:, Accessed on 23 April 2021.

UNEP/SETAC (2009), Guidelines for social life cycle assessment of products. United Nations Environment Programme (UNEP) and Society of Environmental Toxicology and Chemistry (SETAC), Belgium

Valdivia, S., Ugaya, C. M. L., Hildenbrand, J., Traverso, M., Mazijn, B, Sonnemann, G. A. (2013). UNEP/SETAC approach towards a life cycle sustainability assessment—our contribution to Rio+20. International Journal of life cycle assessment 18, 1673–1685.

Vaskan, P., Pachon, E. R., & Gnansounou, E. (2017). Techno-economic and life-cycle assessments of biorefineries based on palm empty fruit bunches in Brazil. Journal of Cleaner Production, 172, 3655-3668.

Yin, R. K. (2011). Applications of Case Study Research. 3rd edition. North America: Sage Publishing.

Yin, R. K. (2017). Case Study Research and Applications: Design and Methods. 6th edition. North America: Sage Publishing.

Zehbold, C. (1996). Lebenszykluskostenrechnung [Life cycle costing]. Wiesbaden: Springer Verlag Fachmedien.



  • There are currently no refbacks.

© University of Niš, Serbia
Creative Commons License CC BY-NC-ND
ISSN 0354-4699 (Print)
ISSN 2406-050X (Online)