Development of a tool for consistent assessment of resource efficiency in small and medium-sized enterprises

Sammanfattning: Resource efficiency has become an important topic due to dramatic increase of world-population and globalization. A company that is not able to efficiently utilize its resources is less sustainable. It produces at higher cost as well as with higher environmental impact. Especially small and medium-sized enterprises are mostly not able to deal with these kinds of issues in addition to their daily business. Their characteristics differentiate them from large companies and require approaches that respond to their specific needs. Not only technological aspects but also organizational problems as well as lack of methodology are reasons for low resource efficiency in small companies. This thesis therefore focuses on developing a tool which facilitates the increase of resource efficiency particularly for small and medium-sized enterprises.To start with, this thesis investigates the meaning of resource efficiency and the basics of performance measures as well as special characteristics of small and medium-sized enter-prises. Afterwards, measures are designed in order to quantify resource efficiency. A case study is carried out as well to investigate how to ensure applicability of a supporting tool in small and medium-sized enterprises from different industries. In the final part, a computer-based tool is developed which facilitates the assessment of resource efficiency potentials using 12 resource efficiency measures, a consistent approach and a ranking method.Keywords: Resource efficiency, performance measures, small and medium-sized enterprises