Shared Resources

Management Accounting for Shared Resources

Management Accounting for Shared Resources

Das Beispiel Umweltressource
Jochen Zimmermann, Sören Brandt
The output of greenhouse gas emissions can be described as utilization of limited shared resources. Within the EU the consumption of environmental resources is covered by regulatory constraints. Resulting consequences lead to new strategic and operational challenges for the controlling. The new regulations have an impact on several company levels and will be discussed in the following.
Industrie Management | Volume 31 | 2015 | Edition 4 | Pages 17-20
Opportunities and Risks of Shared Resources in Production Networks

Opportunities and Risks of Shared Resources in Production Networks

From Outsourcing to an Industrial Share Economy
Till Becker, Mirko Kück, Frederik Hardemann
Current developments of Industry 4.0 offer new possibilities for coordination and coope-ration in production networks. Information technology allows for an ad-hoc documentation and analysis of system states. Hence, manufacturing resources can be offered to other companies in the short term, and coordination, scheduling, and billing can be done quickly. Industry and science now need to find appropriate procedures and practices how to implement and run networks of shared resources.
Industrie Management | Volume 31 | 2015 | Edition 4 | Pages 25-29
Perspectives of Shared Resources in Production

Perspectives of Shared Resources in Production

Eine Analogie zwischen Web 2.0 und Industrie 4.0 als Basis für gemeinsam genutzte Ressourcen
Michael Freitag ORCID Icon, Dennis Lappe
Companies have to cope with an individualization of products. Consequently, they are confronted with an increasing cost pressure and thus, they require optimal manufacturing processes. A possible approach is to share manufacturing resources with other companies to maximize the utilization of these resources. This paper describes possible perspectives of resource sharing for companies by using an analogy between the Web 2.0-based Share Economy and resource sharing of tomorrow’s production based on Industry 4.0.
Industrie Management | Volume 31 | 2015 | Edition 4 | Pages 39-42