The amount of resource efforts prevails with 46 % all other cost factors within classic manufacturing structures. Focusing on energy and labor costs as a source of raising companies profit seems no longer useful. Today, material costs of the manufacturing industry are about 500 billion euro per year, connected with a saving potential about approx. 100 billion euro. Also the belonging for sustainably produced products is still raising and is becoming a factor for a guaranteed purchase. Small and medium-sized enterprises fitted attempt, which helps increasing the transparency of internal processes and allows a resource driven ecological and economical assessment, is the main subject of this article.
