TY - JOUR A1 - Kellner, Florian A1 - Utz, Sebastian T1 - Sustainability in supplier selection and order allocation: Combining integer variables with Markowitz portfolio theory JF - Journal of Cleaner Production N2 - This research presents a decision support methodology for the multi-criteria supplier selection and order allocation problem. The proposed approach supports purchasing managers in assembling mid-term supplier portfolios while making them aware of the trade-offs between the supplier sustainability, the purchasing costs, and the overall supply risk. First, we propose a multi-objective optimization model with three objectives: to maximize the supplier sustainability, to select the supplier portfolio with the lowest purchasing costs, and to minimize the supply risk. Our model extends existing mathematical approaches that follow the portfolio theory fathered by H. Markowitz by integrating the aspect ‘risk’ into the supplier selection problem. Secondly, since we allow for integer variables in our model—in contrast to the classical Markowitz portfolio theory—we use the ε-constraint method to visualize the efficient surface. The possibility of considering the non-dominated set of supplier portfolios is advantageous for purchasing managers as they gain a picture of the different optimal supplier portfolios and are able to analyze the trade-offs between the different purchasing goals before making a decision. Finally, we illustrate the applicability of the proposed methodology in a real-world supplier selection and order allocation case from the automotive industry. In the example case, we identify 1754 optimal supplier portfolios that may be assembled based on the eight available suppliers. Our analyses show that each optimal portfolio consists of two suppliers, with one specific supplier being included in each portfolio. Furthermore, four suppliers are not part of any optimal solution. Y1 - 2019 U6 - https://doi.org/10.1016/j.jclepro.2018.12.315 VL - 214 SP - 462 EP - 474 PB - Springer Nature ER - TY - JOUR A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Utz, Sebastian T1 - A multi‐criteria decision‐making approach for assembling optimal powertrain technology portfolios in low GHG emission environments JF - Journal of Industrial Ecology N2 - Environmental regulations force car manufacturers to renew the powertrain technology portfolio offered to the customer to comply with greenhouse gas (GHG) emission targets. In turn, automotive companies face the task of identifying the “right” powertrain technology portfolio consisting of, for example, internal combustion engines and electric vehicles, because the selection of a particular powertrain technology portfolio affects different company targets simultaneously. What makes this decision even more challenging is that future market shares of the different technologies are uncertain. Our research presents a new decision‐support approach for assembling optimal powertrain technology portfolios while making decision‐makers aware of the trade‐offs between the achievable profit, the achievable market share, the market share risk, and the GHG emissions generated by the selected vehicle fleet. The proposed approach combines “a posteriori” decision‐making with multi‐objective optimization. In an application case, we feed the outlooks of selected market studies into the proposed decision‐support system. The result is a visualization and analysis of the current real‐world decision‐making problem faced by many automotive companies. Our findings indicate that for the proposed GHG restriction at work in 2030 in the European Union, no optimal powertrain technology portfolio with less than 35% of vehicles equipped with an electric motor exists. Y1 - 2021 U6 - https://doi.org/10.1111/jiec.13148 VL - 25 IS - 6 SP - 1412 EP - 1429 PB - Wiley ER - TY - JOUR A1 - Neumüller, Claudia A1 - Lasch, Rainer A1 - Kellner, Florian T1 - Integrating sustainability into strategic supplier portfolio selection JF - Management decision N2 - Purpose – The purpose of this paper is to propose a comprehensive methodology and a problem-specific model for the configuration of the optimal strategic supplier portfolio in terms of traditional, performance-related objectives and sustainability targets. Design/methodology/approach – To bridge the research gap, i.e., to align strategic supplier portfolio selection with corporate sustainability targets, a hybrid model of the analytic network process (ANP) and goal programming (GP) is developed. To validate the model, a case example is presented and managerial feedback is collected. Findings – By enabling the integration of sustainability targets into strategic supplier portfolio configuration, the hybrid ANP-GP model contributes to research in the area of sustainable supply chain management. Results indicate that simplifying the model by omitting one or more details may lead to unfortunate actions. Research limitations/implications – The model has been applied using a case example in the automotive industry. To strengthen the findings, it should be examined under other terms as well. Practical implications – Integrating economic, environmental, and social targets into strategic supplier portfolio configuration reduces supply risks and promotes the achievement of the sustainability goals of the purchasing company. Social implications – Strategic supplier selection counts among the decisions that have an impact on the environment and society for several years. Configuring economically rational, environmentally friendly, and socially responsible supplier bases supports worldwide efforts towards sustainable development. Originality/value – Although sustainable supplier selection has gained importance in recent years, this is the first time that a comprehensive model for the determination of the optimal strategic supplier portfolio in terms of performance-related objectives and sustainability targets has been proposed. Y1 - 2016 U6 - https://doi.org/10.1108/MD-05-2015-0191 VL - 54 IS - 1 SP - 194 EP - 221 PB - Emerald ER - TY - INPR A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Utz, Sebastian T1 - An a Posteriori Multi-Objective Supplier Portfolio Selection Approach Under Risk and Sustainability Considerations T2 - SSRN Electronic Journal N2 - This research presents a novel, state-of-the-art methodology for solving the multi-criteria supplier selection problem under risk and sustainability considerations. The approach combines multi-objective optimization with the analytic network process to meet the requirements for supplier portfolio configuration with sustainability considerations. To integrate the aspect ‘risk’ into the supplier selection problem, this research develops a multi-objective optimization model based on the investment portfolio theory introduced by Markowitz. The proposed model is a non-standard portfolio selection problem with four objectives: to minimize the purchasing costs, to select the supplier portfolio with the highest logistics service, to minimize the supply risk, and to order as much as possible from those suppliers with outstanding sustainability performance. The optimization model, which has three linear and one quadratic objective function, is solved by an algorithm which analytically computes a set of efficient solutions and provides graphical decision support by a visualization of the complete and exactly-computed Pareto front (a posteriori approach). The possibility of computing all Pareto optimal supplier portfolios is beneficial for decision makers as they can compare all optimal solutions at once, identify the trade-offs between the criteria, and study how the different aspects of supplier portfolio configuration may be balanced to finally choose the composition that satisfies the purchasing company’s strategy at best. The approach has been applied to a real-world supplier portfolio configuration case to demonstrate its applicability and to analyze how the consideration of sustainability requirements may affect the traditional supplier selection and purchasing goals in a real-life setting. Y1 - 2016 U6 - https://doi.org/10.2139/ssrn.2901390 N1 - Erschienen bei Elsevier im European Journal of Operational Research 272, 2025(2): https://doi.org/10.1016/j.ejor.2018.06.044 ER - TY - JOUR A1 - Kellner, Florian A1 - Igl, Johannes T1 - Greenhouse gas reduction in transport: analyzing the carbon dioxide performance of different freight forwarder networks JF - Journal of Cleaner Production N2 - There are growing concerns in the food industry about how supply chains can be managed in a more sustainable way. When distribution activities are outsourced to a logistics service provider (LSP), shippers need to evaluate the LSPs they may (potentially) engage in order to ensure that supply chain sustainability goals are met. In this paper, we present a methodology for LSP evaluation and focus on the ecological dimension of sustainability. We examine how the network carbon footprint of a real-world distribution system is affected by the LSP network that is chosen to forward goods from production facilities to customers. To do this, we analyze the shipment data of an existing Fast Moving Consumer Goods (FMCG) manufacturer. A quantitative distribution network model is set up to study the network carbon footprint of 125 scenarios. Real-world shipments are forwarded via five generic, idealized types of LSP networks. In total, 625 network carbon footprints, specified by three distribution logistics variables and the structure of the LSP network, have been calculated. The results show that LSP structures practicing a geographically decentralized consolidation of shipments are most efficient in reducing of greenhouse gas (GHG) emissions. Furthermore, the effects of changing the manufacturer's and the LSP's strategies for deciding on the tonnage to be forwarded via the LSP network or moved by direct transports are quantified. Finally, we estimate the GHG effect of improving the capacity utilization of the vehicles that move the products. Y1 - 2015 U6 - https://doi.org/10.1016/j.jclepro.2015.03.026 VL - 99 SP - 177 EP - 191 PB - Elsevier ER - TY - JOUR A1 - Kellner, Florian T1 - Generating greenhouse gas cutting incentives when allocating carbon dioxide emissions to shipments in road freight transportation JF - OR Spectrum N2 - Road freight transportation accounts for a great share of the anthropogenic greenhouse gas (GHG) emissions. In order to provide a common methodology for carbon accounting related to transport activities, the European Committee for Standardization has published the European Norm EN-16258. Unfortunately, EN-16258 contains gaps and ambiguities and leaves room for interpretation, which makes the comparison of the environmental performance of different logistics networks still difficult and hinders the identification of best practices. This research contributes to the identification of particularly meaningful principles for the allocation of GHG to shipments in road freight transportation by presenting an analytical framework for studying the performance of the EN-16258 allocation schemes with respect to accuracy, fairness, and the GHG minimizing incentive. In doing so, we continue previous studies that analyzed two important aspects of the EN-16258 allocation rules: accuracy and fairness. This study provides further insights into this allocation problem by investigating the incentive power of the different allocation schemes to opt for the GHG minimal way of running a road freight network. First, we complement the list of transport scenarios introduced in prior studies and present two novel scenarios. Second, we carry out a series of numerical experiments to compare the EN-16258 allocation rules with respect to accuracy, fairness, and the GHG minimizing incentive. We find that the results may differ significantly for the two scenarios, suggesting a case-by-case recommendation. This is particularly interesting because the first scenario confirms the results of the prior studies, while the second scenario rather contradicts them. Y1 - 2022 U6 - https://doi.org/10.1007/s00291-022-00675-y VL - 44 IS - 3 SP - 833 EP - 874 PB - Springer Nature ER - TY - INPR A1 - Kellner, Florian A1 - Schneiderbauer, Miriam T1 - Further Insights into the Allocation of Greenhouse Gas Emissions to Shipments in Road Freight Transportation: The Pollution Routing Game T2 - SSRN Electronic Journal N2 - At present, there is no globally accepted standard for the allocation of greenhouse gas (GHG) emissions to shipments in road freight transportation. The only official international standard for emission calculation of transport operations is the European Norm EN-16258. However, even this norm still allows choosing from several alternative emission allocation schemes. This research aims to harmonize the process of GHG declarations for supply chains by identifying among all allocation units specified by EN-16258 the one that describes a shipment's contribution to GHG emissions best. For this purpose, concepts of the cooperative game theory are used. First, we develop three transport scenarios that allow studying a shipment's effect on GHG: a vehicle routing problem, a network flow model, and a mixed scenario. Our approach extends previous research projects because we take into account that shipment characteristics in terms of origin, destination, weight, and volume consume transport capacities to different degrees, impact the routing of the commercial vehicles and, thus, determine GHG. Second, we present the results of a computational study that bases on the introduced transport scenarios and that compares the allocation vectors resulting from the EN-16258 allocation rules with the Shapley value, which serves as a benchmark for a shipment's contribution to GHG. Furthermore, we show how often the EN-16258 allocation principles are in line with a set of game theoretical fairness criteria. The results indicate that the allocation unit ‘distance’ is the closest to the game theory benchmark and most often in line with game theoretical fairness criteria. Y1 - 2018 U6 - https://doi.org/10.2139/ssrn.3221764 N1 - Erschienen bei Elsevier im European Journal of Operational Research 278, 2025(1): https://doi.org/10.1016/j.ejor.2019.04.007 ER - TY - JOUR A1 - Fuchs, Christoph A1 - Beck, Daniel A1 - Lienland, Bernhard A1 - Kellner, Florian T1 - The role of IT in automotive supplier supply chains JF - Journal of Enterprise Information Management N2 - Purpose The purpose of this paper is to explore the impact of information technology (IT) on supply chain performance in the automotive industry. Prior studies that analyzed the impact of IT on supply chain performance report results representing the situation of the “average industry.” This research focuses on the automotive industry because of its major importance in many national economies and due to the fact that automotive supply chains do not represent the supply chain of the average industry. Design/methodology/approach A research model is proposed to examine the relationships between IT capabilities, supply chain capabilities, and supplier performance. The model divides IT capabilities into functional and data capabilities, and supply chain capabilities into internal process excellence and information sharing. Data have been collected from 343 automotive first-tier suppliers. Structural equation modeling with partial least squares is used to analyze the data. Findings The results suggest that functional capabilities have the greatest impact on internal process excellence, which in turn enhances supplier performance. However, frequent and adequate information sharing also contributes significantly to supplier performance. Data capabilities enable supply chain capabilities through their positive impact on functional capabilities. Practical implications The findings will help managers to understand the effect of IT implementation on company performance and to decide whether to invest in the expansion of IT capacities. Originality/value This research reports the impact of IT on supply chain performance in one of the most important industries in many industrialized countries, and it provides a new perspective on evaluating the contribution of IT on firm performance. KW - Automotive industry KW - Information technology KW - Supply chain management Y1 - 2018 U6 - https://doi.org/10.1108/JEIM-03-2017-0038 VL - 31 IS - 1 SP - 64 EP - 88 PB - emerald insight ER - TY - JOUR A1 - Kellner, Florian T1 - Exploring the impact of urbanization on consumer goods distribution networks JF - Journal of Asian Business and Economic Studies N2 - Purpose Due to the growing percentage share of urban dwellers, the physical distribution of products faces altering conditions. This research explores the effects that urbanization has on the performance of a fast-moving consumer goods distribution network. A focus is set on changes in distribution cost, the cost-minimal network design, and greenhouse gas emissions. Design/methodology/approach The analyses are based on a quantitative distribution network model of an existing manufacturer of consumer goods. Findings The results indicate that the foreseen population shift will affect the network's economic and environmental performance. Effects are, among others, due to differences in the efficiency of supplying urban and nonurban regions. The combined effects of urbanization and the development of the population size will even more affect the network's performance. Originality/value Research dealing with distribution logistics and urbanization primarily focuses on city logistics. In this paper, the object of analysis is the entire distribution system. Y1 - 2021 U6 - https://doi.org/10.1108/JABES-12-2019-0127 VL - 28 IS - 2 SP - 101 EP - 120 PB - Emerald ER - TY - JOUR A1 - Neumüller, Claudia A1 - Kellner, Florian A1 - Gupta, Jatinder N.D. A1 - Lasch, Rainer T1 - Integrating three-dimensional sustainability in distribution centre selection: the process analysis method-based analytic network process JF - International Journal of Production Research N2 - In this paper, we propose a combined methodology for the selection of distribution centres (DCs) by integrating and balancing economic, environmental and social sustainability aspects. The analytic network process (ANP) permits to systematically evaluate possible DCs on the basis of a situation-specific decision structure. A systematic development of the decision networks, which is one of the core challenges using the ANP, is supported by the process analysis method which we extend for that purpose. The validity and soundness of the proposed framework are demonstrated by means of a case study. The case study results reveal that omitting aspects of sustainability can lead to unfortunate results. Y1 - 2015 U6 - https://doi.org/10.1080/00207543.2014.939241 VL - 53 IS - 2 SP - 409 EP - 434 PB - Taylor & Francis ER - TY - JOUR A1 - Kellner, Florian T1 - Insights into the effect of traffic congestion on distribution network characteristics – a numerical analysis based on navigation service data JF - International Journal of Logistics Research and Applications N2 - This research studies effects that the average increase in travel times due to road traffic congestion has on characteristics of an existing distribution network. It presents the most detailed estimate of ‘on-the-road’ effects on distribution network characteristics up to now, from the network modelling perspective and from the processed data point of view. A concrete network model allowing for the representation of all relevant transportation flows is presented. The processed traffic information relies on navigation service data. The use of such data allows the requirements that arise for the traffic analysis of a whole distribution network to be met. It is shown that this data source may considerably contribute in forthcoming research. The effects of traffic congestion are quantified to get insights into the extent to which regular traffic congestion affects distribution network characteristics and to understand the mitigating effect when the number of distribution centres is increased. Y1 - 2016 U6 - https://doi.org/10.1080/13675567.2015.1094043 VL - 19 IS - 5 SP - 395 EP - 423 PB - Taylor & Francis ER - TY - JOUR A1 - Kellner, Florian T1 - Allocating greenhouse gas emissions to shipments in road freight transportation: Suggestions for a global carbon accounting standard JF - Energy Policy N2 - The European Norm EN 16258 was published in 2012 to provide a common methodology for the calculation and declaration of energy consumption and greenhouse gas emissions related to any transport operation. The objective was to offer a pragmatic and scientifically-acceptable approach that allows a wide group of users to prepare standardized, accurate, credible, comparable, and verifiable energy consumption and emission declarations. However, in its current form, EN 16258 contains gaps and ambiguities, and leaves room for interpretation, which makes comparisons of supply chains difficult. This research aims to overcome the shortcomings in the domain of allocating emissions from road freight transport operations to single shipments. Based on a discussion of emission drivers and the results of numerical experiments comparing the allocation vectors created by the EN 16258 allocation rules with those generated by the Shapley value, which is claimed to be the benchmark, ‘distance’ is identified as the single most useful unit for bridging the trade-off between accuracy and simplicity better than the other recommended allocation schemes. Thus, this paper claims that future versions of EN 16258 should only allow the allocation unit ‘distance.’ This will promote the accurateness, simplicity, consistency, transparency, and comparability of emission declarations. Y1 - 2016 U6 - https://doi.org/10.1016/j.enpol.2016.09.030 VL - 98 SP - 565 EP - 575 CY - Elsevier ER - TY - JOUR A1 - Kellner, Florian A1 - Utz, Sebastian T1 - An inverse optimization approach for studying sustainability preferences in sourcing decisions JF - Journal of Cleaner Production N2 - Throughout many societies around the globe, there is growing awareness of the urgent need for the transition towards a sustainable economy. Research shows that buying firms have substantial leverage to initiate sustainable development by controlling the sustainable performance of their suppliers. In that context, this article presents a novel methodology based on inverse optimization to derive the implicit preferences of decision-makers in the trade-off between traditional sourcing objectives and sustainability in the supplier selection and order allocation process. The derived implicit preferences can then be used for further analyses to gain a better understanding of the characteristics of purchasing managers and sourcing situations that come with particularly high/low preferences placed on sustainability. Since the inverse optimization approach is computationally resource-intensive and consumes a significant amount of time, we present a scalable state-of-the-art cloud architecture that allows solving an arbitrary number of optimization programs in an acceptable amount of time. We demonstrate the feasibility of the proposed methodology in a real-world case. In doing so, we test how important sustainability aspects are in the supplier selection and order allocation decisions of one of the world's largest automotive parts manufacturers. KW - Inverse optimization KW - Order allocation KW - Sourcing decisions KW - Supplier selection KW - Sustainability Y1 - 2024 U6 - https://doi.org/10.1016/j.jclepro.2024.144305 VL - 483 PB - Elsevier ER - TY - CHAP A1 - Otto, Andreas A1 - Lukesch, Maximilian A1 - Brabänder, Christian A1 - Kellner, Florian ED - Corsten, Hans ED - Gössinger, Ralf ED - Spengler, Thomas S. T1 - Konsumgüterdistribution T2 - Handbuch Produktions- und Logistikmanagement in Wertschöpfungsnetzwerken N2 - Der Beitrag untersucht die Konsumgüterdistribution aus systemtheoretischer Sicht. Der Fokus liegt auf der logistischen Funktion der Warenverteilung mit Einschränkung auf schnelldrehende Konsumgüter (FMCG) in Deutschland. Der eng an die Empirie angelehnten Beschreibung der Funktion, der Strukturelemente (Kunden, Hersteller, Handel, Logistikdienstleister, Sortimente, Sendungen, Betriebsmittel) sowie der Prozesse (Netzpla-nung, Distributionsplanung, Auftragsabwicklung, Transporte) folgt die Diskussion prinzipieller Arbeitsfelder (Systemführerschaft, Bündelung, Beschleunigung, Segmentierung, Kanalintegration, Kooperation) zur Umgestaltung der Konsumgüterdistribution. Y1 - 2018 SN - 9783110473803 U6 - https://doi.org/10.1515/9783110473803-039 SP - 737 EP - 758 PB - De Gruyter Brill ER - TY - JOUR A1 - Braun, Maximilian A1 - Kunkler, Jan A1 - Kellner, Florian T1 - Towards Sustainable Cities: Utilizing Floating Car Data to Support Location-Based Road Network Performance Measurements JF - Sustainability N2 - Road network performance (RNP) is a key element for urban sustainability as it has a significant impact on economy, environment, and society. Poor RNP can lead to traffic congestion, which can lead to higher transportation costs, more pollution and health issues regarding the urban population. To evaluate the effects of the RNP, the involved stakeholders need a real-world data base to work with. This paper develops a data collection approach to enable location-based RNP analysis using publicly available traffic information. Therefore, we use reachable range requests implemented by navigation service providers to retrieve travel times, travel speeds, and traffic conditions. To demonstrate the practicability of the proposed methodology, a comparison of four German cities is made, considering the network characteristics with respect to detours, infrastructure, and traffic congestion. The results are combined with cost rates to compare the economical dimension of sustainability of the chosen cities. Our results show that digitization eases the assessment of traffic data and that a combination of several indicators must be considered depending on the relevant sustainability dimension decisions are made from. Y1 - 2020 U6 - https://doi.org/10.3390/su12198145 VL - 12 IS - 19 PB - MDPI ER - TY - JOUR A1 - Obermaier, Robert A1 - Hofmann, Johann A1 - Kellner, Florian T1 - Webbasierte Fertigungssteuerung in der Praxis: Pruduktivitätssteigerungen mit dem Manufacturing-Execution-Sytem MR-CM© JF - HMD Praxis der Wirtschaftsinformatik N2 - Manufacturing-Execution-Systeme (MES) werden in der Fertigungsindustrie dazu eingesetzt, einen durchgehenden Informationsfluss zwischen den an der Fertigung beteiligten Systemen herzustellen. Von der Vernetzung aller an der Produktion beteiligten Systeme wird dabei eine gesteigerte Produktivität auf Shop-Floor-Ebene erwartet. Beim Durchlauf des beispielhaft gezeigten Fertigungsauftrages wurden durch den Einsatz von MR-CM©, einem von der Maschinen-fabrik Reinhausen entwickelten und implemen-tierten MES, bereits einige Produktivitätspotenziale im Vergleich mit der konventionellen Abwicklung ohne Einsatz des MES deutlich. Diese resultieren im Wesentlichen aus der Eliminierung von nicht wertschöpfenden Schnittstellenproblemen zwischen den an der Auftragsdurchführung beteiligten Maschinen. Die erzielten Produktivitätszuwächse bestehen im Kern aus einer Verkürzung der Maschinenrüstzeiten, was zu einer Reduktion der Produktionskosten und einer Zunahme der Produktionsflexibilität führt und zu einer Reduzierung der Werkzeugbestände sowie der damit verbundenen Kapitalbindungskosten. Y1 - 2010 U6 - https://doi.org/10.1007/BF03340455 VL - 47 IS - 2 SP - 49 EP - 59 PB - Springer Nature ER - TY - JOUR A1 - Kunkler, Jan A1 - Braun, Maximilian A1 - Kellner, Florian T1 - Speed Limit Induced CO2 Reduction on Motorways: Enhancing Discussion Transparency through Data Enrichment of Road Networks JF - Sustainability N2 - Considering climate change, recent political debates often focus on measures to reduce CO2 emissions. One key component is the reduction of emissions produced by motorized vehicles. Since the amount of emission directly correlates to the velocity of a vehicle via energy consumption factors, a general speed limit is often proposed. This article presents a methodology to combine openly available topology data of road networks from OpenStreetMap (OSM) with pay-per-use API traffic data from TomTom to evaluate such measures transparently by analyzing historical real-world circumstances. From our exemplary case study of the German motorway network, we derive that most parts of the motorway network on average do not reach their maximum allowed speed throughout the day due to traffic, construction sites and general road utilization by network participants. Nonetheless our findings prove that the introduction of a speed limit of 120 km per hour on the German autobahn would restrict 50.74% of network flow kilometers for a CO2 reduction of 7.43% compared to the unrestricted state. Y1 - 2021 U6 - https://doi.org/10.3390/su13010395 VL - 13 IS - 1 PB - MDPI ER - TY - JOUR A1 - Kellner, Florian A1 - Schneiderbauer, Miriam T1 - Further insights into the allocation of greenhouse gas emissions to shipments in road freight transportation: The pollution routing game JF - European Journal of Operational Research N2 - At present, there is no globally accepted standard for the allocation of greenhouse gas (GHG) emissions to shipments in road freight transportation. The only official international standard for emission calculation of transport operations is the European Norm EN-16258. However, even this norm still allows choosing from several alternative emission allocation schemes. This research aims to harmonize the process of GHG declarations for supply chains by identifying among all allocation units specified by EN-16258 the one that describes a shipment's contribution to GHG emissions best. For this purpose, concepts of the cooperative game theory are used. First, we develop three transport scenarios that allow studying a shipment's effect on GHG: a vehicle routing problem, a network flow model, and a mixed scenario. Our approach extends previous research projects because we take into account that shipment characteristics in terms of origin, destination, weight, and volume consume transport capacities to different degrees, impact the routing of the commercial vehicles and, thus, determine GHG. Second, we present the results of a computational study that bases on the introduced transport scenarios and that compares the allocation vectors resulting from the EN-16258 allocation rules with the Shapley value, which serves as a benchmark for a shipment's contribution to GHG. Furthermore, we show how often the EN-16258 allocation principles are in line with a set of game theoretical fairness criteria. The results indicate that the allocation unit ‘distance’ is the closest to the game theory benchmark and most often in line with game theoretical fairness criteria. Y1 - 2019 U6 - https://doi.org/10.1016/j.ejor.2019.04.007 VL - 278 IS - 1 SP - 296 EP - 313 PB - Elsevier ER - TY - CHAP A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Utz, Sebastian T1 - Optimal engine technology mix in a low carbon economy T2 - 2020 International Conference on Decision Aid Sciences and Application (DASA), 08-09 November 2020, Sakheer, Bahrain N2 - Environmental regulations force automotive companies to modify the powertrain technology portfolio offered to the customer to comply with greenhouse gas (GHG) emission targets. Automotive companies, in turn, are faced with the decision of finding the right powertrain technology portfolio because the selection of a particular technology portfolio affects different company targets at the same time. What makes this decision even more interesting is the fact that future market shares of the different technologies are uncertain. With its numerous objectives, this challenge requires multi-criteria decision-making techniques to identify the optimal powertrain technology portfolio. The objective of this research is to present a new decision support approach for assembling optimal powertrain technology portfolios while making decision-makers aware of the trade-offs between the achievable market share, the market share risk, and the GHG emissions generated by the selected vehicle fleet. The proposed approach combines `a posteriori' decision-making, multi-objective optimization, and the Markowitz portfolio theory. In an application case, the outlooks of selected market studies are fed into the proposed decision support system. The result is a visualization and analysis of the current real-world decision-making problem faced by many automotive companies. Interesting findings of this research include that for the assumed GHG restrictions in place in 2030, there exists no optimal powertrain technology portfolio that is not composed of at least 20% of electric vehicles. Y1 - 2020 SN - 978-1-7281-9677-0 U6 - https://doi.org/10.1109/DASA51403.2020.9317094 SP - 95 EP - 98 PB - IEEE CY - Piscataway, NJ ER - TY - JOUR A1 - Kellner, Florian A1 - Otto, Andreas A1 - Brabänder, Christian T1 - Bringing infrastructure into pricing in road freight transportation – A measuring concept based on navigation service data JF - Transportation Research Procedia N2 - Differences in road infrastructure, such as capacity, congestion, speed limits affect the productivity and the costs of short-distance freight operations. This article introduces a novel methodology that is based on navigation service data to measure the effects in terms of cost per kilometer using navigation and shipment data. The methodology is applied to five terminals of a forwarding cooperation and has been able to document significant differences in cost per kilometer across the terminals. The research results can be used by logistics service providers to better understand how productivity and thus profitability is affected by the quality of the transportation infrastructure in the particular areas they operate in. Furthermore, the insights will help these companies for better, i.e. cost-based pricing and will allow to document why and where prices need to be adapted. Y1 - 2017 U6 - https://doi.org/10.1016/j.trpro.2017.05.458 VL - 25 SP - 794 EP - 805 PB - Elsevier ER - TY - CHAP A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Lukesch, Maximilian T1 - Produktionsfaktoren T2 - Produktionswirtschaft : Planung, Steuerung und Industrie 4.0 N2 - Kap. 2 bespricht die Produktionsfaktoren Mensch, Betriebsmittel und Material sowie den Faktor „Information“ als Grundlage der betrieblichen Leitung. Der Abschnitt "Produktionsfaktor Mensch" beschreibt u. a. Maßnahmen zur Erhöhung der menschlichen Arbeitsleistung durch eine entsprechende Arbeits- und Lohngestaltung. Beim Produktionsfaktor Betriebsmittel werden Organisationstypen der Fertigung diskutiert und Detailprobleme vorgestellt, die sich durch die Wahl eines bestimmten Organisationstyps ergeben. Der Abschnitt Produktionsfaktor Material zeigt, welche Profitabilitätswirkung durch eine Materialstandardisierung erreicht werden kann und wie sich Materialien klassifizieren lassen, um geeignete Dispositionsstrategien abzuleiten. Danach wird auf die von der betrieblichen Leitung genutzten Informationen und Informationssysteme eingegangen. Dabei wird zunächst eine typische industrielle IT-Systemlandschaft mit Fokus auf Supply-Chain-Management-Systeme vorgestellt und abschließend die Informationsträger „Stückliste“ und „Arbeitsplan“ besprochen. Y1 - 2022 SN - 978-3-662-65802-4 U6 - https://doi.org/10.1007/978-3-662-65803-1_2 SP - 31 EP - 158 PB - Springer Gabler CY - Berlin; Heidelberg ER - TY - JOUR A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Utz, Sebastian T1 - An a posteriori decision support methodology for solving the multi-criteria supplier selection problem JF - European Journal of Operational Research N2 - This research presents a novel, state-of-the-art methodology for solving a multi-criteria supplier selection problem considering risk and sustainability. It combines multi-objective optimization with the analytic network process to take into account sustainability requirements of a supplier portfolio configuration. To integrate ‘risk’ into the supplier selection problem, we develop a multi-objective optimization model based on the investment portfolio theory introduced by Markowitz. The proposed model is a non-standard portfolio selection problem with four objectives: (1) minimizing the purchasing costs, (2) selecting the supplier portfolio with the highest logistics service, (3) minimizing the supply risk, and (4) ordering as much as possible from those suppliers with outstanding sustainability performance. The optimization model, which has three linear and one quadratic objective function, is solved by an algorithm that analytically computes a set of efficient solutions and provides graphical decision support through a visualization of the complete and exactly-computed Pareto front (a posteriori approach). The possibility of computing all Pareto-optimal supplier portfolios is beneficial for decision makers as they can compare all optimal solutions at once, identify the trade-offs between the criteria, and study how the different objectives of supplier portfolio configuration may be balanced to finally choose the composition that satisfies the purchasing company's strategy best. The approach has been applied to a real-world supplier portfolio configuration case to demonstrate its applicability and to analyze how the consideration of sustainability requirements may affect the traditional supplier selection and purchasing goals in a real-life setting. Y1 - 2019 U6 - https://doi.org/10.1016/j.ejor.2018.06.044 VL - 272 IS - 2 SP - 505 EP - 522 PB - Springer ER - TY - JOUR A1 - Igl, Johannes A1 - Kellner, Florian T1 - Exploring greenhouse gas reduction opportunities for retailers in Fast Moving Consumer Goods distribution networks JF - Transportation Research Part D: Transport and Environment N2 - This research explores logistics-related leverages in the responsibility of retailers for improving the environmental performance of a Fast Moving Consumer Goods (FMCG) distribution network. We examine opportunities for modifying the network carbon footprint by changing network design variables. To do so, a quantitative distribution network model is established, and 150 scenarios are calculated by modifying real-world shipment data from an existing multinational FMCG manufacturer. Four distribution variables are identified for a many-to-many and a hub-and-spoke network structure. Two variables affect the distribution network and two interfere in the shipment structure by manipulating weight and/or the delivery date. This research sheds light on the extent of the changes in greenhouse gas (GHG) emissions of the distribution network that result from modifications in the logistics variables. The greatest effect on the quantity of GHG emissions can be observed when an anticipation horizon for orders is introduced. When shipments are consolidated and delivered only weekly or biweekly from the manufacturer to the retailers, GHG emissions drop significantly. Another opportunity for retailers to cut down GHG emissions is based on the concept of minimum order quantities where shipments to a retailer location are bundled until a certain weight is reached. Additionally, total GHG emissions of distribution may be reduced by raising the tonnage limit, thereby triggering direct shipments between the manufacturer’s facilities and the retailer locations, or by raising the tonnage limit, which triggers direct shipments in the logistics service provider network. The extent of GHG reduction is assessed for all investigated variables. Y1 - 2017 U6 - https://doi.org/10.1016/j.trd.2016.10.008 VL - 50 SP - 55 EP - 69 PB - Elsevier ER - TY - JOUR A1 - Kellner, Florian A1 - Igl, Johannes T1 - Estimating the effect of changing retailing structures on the greenhouse gas performance of FMCG distribution networks JF - Logistics Research N2 - The assessment of greenhouse gas (GHG) emissions of supply chain activities is performed to create transparency across the supply chain and to identify emission-cutting opportunities. Literature provides several generic and case study approaches to estimate GHG emissions. But research often focuses on products. This paper sheds light on how the greenhouse performance of a fast-moving consumer goods (FMCG) distribution network depends on several (FMCG specific) variables to set up a “CO2 network footprint”. Within a quantitative computational study, the distribution network footprint of an existing FMCG manufacturer is analyzed. Three options being fundamentally able to reduce total GHG emissions are identified: number of distribution centers, performance of the engaged logistics service provider and shipment structure. First, transportation processes for the investigated FMCG manufacturer are analyzed to derive GHG emissions caused by different distribution shipments. Second, initial data are manipulated to simulate variable changes, that is, different logistics structures. Third, results are reported and analyzed to show up how different changes in logistics structures may reduce GHG, without technological propulsion or use of regenerative energy. Y1 - 2012 U6 - https://doi.org/10.1007/s12159-012-0063-3 VL - 4 IS - 3-4 SP - 87 EP - 99 PB - Springer Nature ER - TY - JOUR A1 - Kellner, Florian T1 - Exploring the impact of traffic congestion on CO2 emissions in freight distribution networks JF - Logistics Research N2 - This research quantifies the impact that regular road traffic congestion has on the CO2 emissions of a real-world distribution network, and it studies the consequences when the number of distribution centers changes. For this purpose, this study makes use of a network model allowing for a detailed representation of all relevant transport operations, including production flows between factories and distribution centers, line haul shipments between distribution centers and customers, and round/delivery trips between transshipment points and retailer locations for the last mile. The processed trip and traffic information does not rely on standard traffic data collection approaches, such as interviews, in situ technologies, or floating car data, but the road traffic data are retrieved from an online navigation service, such as Bing Maps, Google Maps, Inrix, Here, and TomTom. This study proves that online navigation services may considerably contribute to future research projects analyzing CO2 sensitivities and greenhouse gas cutting opportunities in logistics networks. Y1 - 2016 U6 - https://doi.org/10.1007/s12159-016-0148-5 VL - 9 PB - Springer Nature ER - TY - JOUR A1 - Kraft, Sarah Katharina A1 - Quayson, Matthew A1 - Kellner, Florian T1 - Assessing the German Act on Corporate Due Diligence Obligations in Supply Chains: a perspective from the smallholder cocoa farmer JF - Frontiers in Sustainability N2 - This research examines the potential outputs, outcomes, and impacts of the German Act on Corporate Due Diligence Obligations in Supply Chains (LkSG) on the smallholder cocoa farmers in West Africa. The study primarily relies on a literature review and an impact pathway to conduct a systematic analysis to identify the potential effects of the LkSG on smallholder cocoa farmers. The findings indicate that some, but not all of the risks addressed by the LkSG align with those faced by smallholder cocoa farmers and their families. Additionally, the research also reveals weaknesses, particularly in managing environmental risks, which the LkSG does not adequately cover. Our findings show that in the short- and medium-term, the LkSG has no potential effects on smallholder cocoa farmers. Furthermore, the potential positive impacts of the law on smallholder cocoa farmers will take a long time to realize, as the LkSG considers primarily tier-1 suppliers. Companies in Germany might reassess their supply chains to strive for an LkSG-risk-free supply chain, which could in the long term have sustained impacts on smallholder cocoa farmers. However, we recommend a comprehensive risk analysis of the cocoa supply chain to enhance the human rights of cocoa farmers. Y1 - 2024 U6 - https://doi.org/10.3389/frsus.2024.1376619 VL - 5 PB - frontiers ER - TY - CHAP A1 - Kellner, Florian A1 - Schroder, Nadine T1 - Location Planning & Analysis Using Uncertain Data T2 - 2021 International Conference on Decision Aid Sciences and Application (DASA), 07-08 December 2021, Sakheer, Bahrain N2 - In today's big data era, a humongous amount of data are collected from various sources. In many cases, these data are incomplete, imprecise, and uncertain. An illustrative example is the OpenStreetMap project, where users all over the world contribute data on a more or less precise and complete level. This research shows whether these data are suited to support management decisions. A real-world example demonstrates the extent to which location decisions of a fast-food restaurant chain can be reproduced using techniques from the field of advanced analytics. The problem deals with classifying potential locations and comparing the predicted locations with the actual ones. The data used for this example are retrieved from the OpenStreetMap project. We find that the OpenStreetMap data are generally suitable for predicting location decisions. However, the choice of the data analytics technique is crucial. In our illustrative example case, boosted trees resulted in the best forecast, thereby outperforming neural networks, classic trees, and logit models. Y1 - 2021 SN - 978-1-6654-1634-4 U6 - https://doi.org/10.1109/DASA53625.2021.9682323 SP - 720 EP - 723 PB - IEEE CY - Piscataway, NJ ER - TY - JOUR A1 - Kraft, Sarah Katharina A1 - Kellner, Florian T1 - Can Blockchain Be a Basis to Ensure Transparency in an Agricultural Supply Chain? JF - Sustainability N2 - Many supply chains within developing countries lack transparency and are fraught with fraud, corruption, and a substantial number of intermediaries. For several decades, the cocoa sector has faced multiple social, economic, and environmental challenges, some of which include the issue of child labor and very low incomes for farmers, leading to poor living conditions. Blockchain technology has a high potential to reduce—or completely eradicate—some of these hurdles. In this article, we present a blockchain-based solution based on the open-source framework Hyperledger Fabric for the cocoa supply chain to promote transparency and reduce fraud. In doing so, we explicitly describe how farmers can be directly integrated into the whole blockchain solution considering the limited infrastructure, knowledge, and technologies available to them. Since about 70% of all cocoa worldwide is produced in West Africa, this case study uses the cocoa sector in Ghana as an example. Y1 - 2022 U6 - https://doi.org/10.3390/su14138044 VL - 14 IS - 13 PB - MDPI ER - TY - JOUR A1 - Kellner, Florian A1 - Otto, Andreas T1 - Allocating CO2 emissions to shipments in road freight transportation JF - Journal of Management Control N2 - Logistic activity, in particular transportation, produces green house gases (GHG). For different purposes GHG need to be allocated to objects. This paper studies how to allocate the GHG volume of a transportation process (delivery tour) to the single shipments moved by the process. First, it identifies classes of generic allocation schemes and presents 15 allocation methods. Second, since the majority of these methods has not been designed for allocating GHG, we apply and compare them in the short distance transport context within a numerical example. The aim is to study how the schemes perform according to criteria. We suggest using causality, efficiency, empty core robustness, symmetry, individual rationality, coalition stability, ease of application, and set robustness as appraisal criteria and attempt to mainstream the discussion by recommending selected allocation methods. Y1 - 2012 U6 - https://doi.org/10.1007/s00187-011-0143-6 VL - 22 IS - 4 SP - 451 EP - 479 PB - Springer ER - TY - CHAP A1 - Lukesch, Maximilian A1 - Kellner, Florian ED - Pradel, Uwe-Heiner T1 - Geoinformationssysteme für Logistikmanager: Eine praxisorientierte Einführung am Beispiel der Freeware QGIS T2 - Praxishandbuch Logistik Y1 - 2019 PB - Wolters Kluwer CY - Köln ER - TY - INPR A1 - Kellner, Florian A1 - Utz, Sebastian T1 - Sustainability in Supplier Selection and Order Allocation: Combining Integer Variables With Markowitz Portfolio Theory T2 - SSRN Electronic Journal N2 - This research presents a decision support methodology for the multi-criteria supplier selection and order allocation problem. The proposed approach supports purchasing managers in assembling mid-term supplier portfolios while making them aware of the trade-offs between the supplier sustainability, the purchasing costs, and the overall supply risk. First, we propose a multi-objective optimization model with three objectives: to maximize the supplier sustainability, to select the supplier portfolio with the lowest purchasing costs, and to minimize the supply risk. Our model extends existing mathematical approaches that follow the portfolio theory fathered by H. Markowitz by integrating the aspect ‘risk’ into the supplier selection problem. Secondly, since we allow for integer variables in our model — in contrast to the classical Markowitz portfolio theory — we use the ε-constraint method to visualize the efficient surface. The possibility of considering the non-dominated set of supplier portfolios is advantageous for purchasing managers as they gain a picture of the different optimal supplier portfolios and are able to analyze the trade-offs between the different purchasing goals before making a decision. Finally, we illustrate the applicability of the proposed methodology in a real-world supplier selection and order allocation case from the automotive industry. In the example case, we identify 1,754 optimal supplier portfolios that may be assembled based on the eight available suppliers. Our analyses show that each optimal portfolio consists of two suppliers, with one specific supplier being included in each portfolio. Furthermore, four suppliers are not part of any optimal solution. Y1 - 2018 U6 - https://doi.org/10.2139/ssrn.3296016 N1 - Erschienen bei Springer im Journal of Cleaner Production 214, 2025: https://doi.org/10.1016/j.jclepro.2018.12.315 PB - SSRN ER - TY - INPR A1 - Kellner, Florian T1 - Generating Greenhouse Gas Cutting Incentives when Allocating Carbon Dioxide Emissions to Shipments in Road Freight Transportation T2 - SSRN Electronic Journal N2 - Road freight transportation accounts for a great share of the anthropogenic greenhouse gas (GHG) emissions. In order to provide a common methodology for carbon accounting related to transport activities, the European Committee for Standardization has published the European Norm EN-16258. Unfortunately, EN-16258 contains in its current version some gaps and ambiguities and leaves room for interpretation, which makes the comparison of the environmental performance of different logistics networks still difficult and hinders the identification of best practices. This research aims to overcome the ambiguities of EN-16258 concerning the allocation of GHG emissions to shipments in road freight transportation. In detail, we apply concepts of the cooperative game theory to identify among all allocation units specified by EN-16258 the most meaningful one. In doing so, we continue previous research projects that analyzed two important aspects of the EN-16258 allocation rules: accuracy and fairness. This study provides further insights into this allocation problem by investigating the incentive power of the different allocation schemes to opt for the GHG minimal way of running a road freight transport network. First, we complement the list of transport scenarios introduced by the prior research projects and present two novel transport scenarios. Second, we carry out a series of numerical experiments to compare the performance of the EN-16258 allocation rules with respect to accuracy, fairness, and the GHG minimizing incentive. Across all aspects, and taking the findings of the prior research projects into account, we conclude that the distance-based allocation rule is the most meaningful one. Y1 - 2020 U6 - https://doi.org/10.2139/ssrn.3518014 N1 - Erschienen bei Springer im OR-Spektrum 44, 2020(3): https://doi.org/10.1007/s00291-022-00675-y ER - TY - JOUR A1 - Kunkler, Jan A1 - Kellner, Florian T1 - Sustainable City Evaluation Using the Database for Estimation of Road Network Performance JF - Sustainability N2 - This article introduces the Database for Estimation of Road Network Performance (DERNP) to enable wide-scale estimation of relevant Road Network Performance (RNP) factors for major German cities. The methodology behind DERNP is based on a randomized route sampling procedure that utilizes the Worldwide Harmonized Light Vehicles Test Procedure (WLTP) in combination with the tile-based HERE Maps Traffic API v7 and a digital elevation model provided by the European Union’s Earth Observation Programme Copernicus to generate a large set of independent and realistic routes throughout OpenStreetMap road networks. By evaluating these routes using the PHEMLight5 framework, a comprehensive list of RNP parameters is estimated and translated into polynomial regression models for general usage. The applicability of these estimations is demonstrated based on a case study of four major German cities. This case study considers network characteristics in terms of detours, infrastructure, traffic congestion, fuel consumption, and CO2 emissions. Our results show that DERNP and its underlying randomized route sampling methodology overcomes major limitations of previous wide-scale RNP approaches, enabling efficient, easy-to-use, and region-specific RNP comparisons. Y1 - 2023 U6 - https://doi.org/10.3390/su15010733 VL - 15 IS - 1 PB - MDPI ER - TY - GEN A1 - Lukesch, Maximilian A1 - Kellner, Florian T1 - Business Analytics and Big Data: Production, Logistics and Supply Chain Management T2 - 1. Regensburger Big Data Day, 30 Oktober 2018, Regensburg N2 - Das Poster befasst sich mit dem Beitrag der Auswertung von "Big Data" für die Anwendungsbereiche der Produktion, der Logistik und des Supply Chain Management. Im Kern steht dabei die Anwendung von Business Analytics Methoden und die Umsetzung der Analytics-Ergebnisse in anwendungsorientierte Use Cases. Als Beispiele werden besprochen: Predictive Maintenance, Supply Chain Monitoring, Supply Chain Risk Management, Demand Forecasting. Y1 - 2018 U6 - https://doi.org/10.5283/epub.37889 ER - TY - BOOK A1 - Kellner, Florian A1 - Brabänder, Christian T1 - VBA mit Excel : Einführung für Betriebswirte N2 - Dieses Buch bietet eine anwendungsorientierte Einführung in die Programmierung mit Visual Basic for Applications (VBA) in Microsoft Excel. Es ermöglicht auch Einsteigern die selbstständige Lösung kleiner bis mittelgroßer Programmieraufgaben aus dem betriebswirtschaftlichen Alltag. Der Schwierigkeitsgrad der Inhalte ist überwiegend einfach gehalten, sodass Nutzer, die bereits grundlegende Tätigkeiten in MS Excel beherrschen, sich nach ihren jeweiligen Anforderungen entsprechend fortbilden können. Zahlreiche Praxisbeispiele und Übungen, die auf einem Windows-Betriebssystem entwickelt und getestet wurden, unterstützen das Lernen Schritt für Schritt und zeigen, wie hilfreich VBA durch Automatisierung und Individualisierung in jedem Büro sein kann. Y1 - 2019 SN - 9783662597408 U6 - https://doi.org/10.1007/978-3-662-59740-8 PB - Springer Gabler CY - Berlin ER - TY - BOOK A1 - Lukesch, Maximilian A1 - Kellner, Florian T1 - Übungsbuch Produktionswirtschaft : Planung, Steuerung und Industrie 4.0 N2 - Dieses Buch bietet Studierenden mehr als 70 Übungsaufgaben und drei Fallstudien inklusive ausführlicher Lösungen zu ausgewählten Themen der Produktionswirtschaft und Industrie 4.0. Jedes Kapitel enthält eine kurze Einleitung sowie zu erreichende Lernziele. Querverweise auf das Lehrbuch „Produktionswirtschaft“ von Kellner/Lienland/Lukesch erleichtern das Selbststudium und ermöglichen eine optimale Prüfungsvorbereitung. In der 2. Auflage wurden umfangreiche Überarbeitungen hinsichtlich Sprache und Aufbau von Aufgaben, Lösungswegen und Abbildungen vorgenommen sowie zahlreiche neue Aufgaben ergänzt. Y1 - 2020 SN - 978-3-662-62086-1 U6 - https://doi.org/10.1007/978-3-662-62087-8 PB - Springer Gabler CY - Berlin ET - 2., überarbeitete und erweiterte Auflage ER - TY - GEN A1 - Kellner, Florian A1 - Utz, Sebastian T1 - Using Inverse Optimization to Discover Sustainability Priorities in Purchasing Decisions T2 - International Conference on Operations Research 2023 // 29. Aug. - 01. Sep. 2023, Hamburg Y1 - 2023 ER - TY - GEN A1 - Kellner, Florian T1 - Multi-objective supplier portfolio configuration under supply risk and sustainability considerations T2 - International Conference on Operations Research (OR2017), September 2017, Berlin Y1 - 2017 ER - TY - CHAP A1 - Kellner, Florian A1 - Otto, Andreas A1 - Busch, Andreas ED - Ivanov, Dimitri ED - Sokolov, Boris ED - Käschel, Joachim T1 - Distribution Networks - Rigid Investments In Dynamic Environments T2 - Flexibility and adaptability of global supply chains - Proceedings of the 7th German-Russian Logistics Workshop (DR-LOG 2012) Y1 - 2012 SP - 103 EP - 111 CY - Sankt Petersburg ER - TY - GEN A1 - Kellner, Florian T1 - Visual decision support for the multi-objective supplier selection problem T2 - International Conference on Multiple Objective Programming and Goal Programming (MOPGP), 30-31 October 2017, Metz, France Y1 - 2017 ER - TY - GEN A1 - Kellner, Florian A1 - Utz, Sebastian T1 - Exploring Sustainability Priorities in Purchasing Decisions Based on Inverse Optimization T2 - NAMA Conference 2023, 28.-29. Sep. 2023, Oldenburg Y1 - 2023 ER - TY - JOUR A1 - Kellner, Florian A1 - Kraft, Sarah Katharina A1 - Quayson, Matthew T1 - Sustainable supplier evaluation under due diligence acts JF - Frontiers in Sustainability N2 - The enactment of due diligence legislation, such as the German Act on Corporate Due Diligence Obligations in Supply Chains, in German Lieferkettensorgfaltspflichtengesetz (LkSG), is reshaping global supply chain management by compelling companies to tackle heightened human rights and environmental risks in their supply chain. This study addresses the need for a comprehensive sustainability supplier evaluation framework by employing a systematic literature review with an expert survey of practitioners from German companies subject to LkSG. This methodology aligns academic findings with real-world practice and legal requirements, enriching the literature with practical insights. The results reveal that business practice prioritizes economic and social dimensions, whereas the literature focuses on economic and environmental dimensions. Although the most relevant economic and environmental criteria are consistent across both domains, the key social criteria show a notable misalignment. Managers can utilize the most relevant sustainability supplier evaluation criteria identified in this study to promote sustainable supply chains and ensure compliance with due diligence requirements. This research also highlights the high relevance of human rights as a social criterion, a dimension that has been historically under-recognized or implicitly addressed in the literature. KW - supplier evaluation KW - supplier selection KW - sustainability criteria KW - due diligence KW - high-risk suppliers KW - supply chain act KW - human rights Y1 - 2025 U6 - https://doi.org/10.3389/frsus.2025.1677700 VL - 6 PB - Frontiers ER - TY - BOOK A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Lukesch, Maximilian T1 - Produktionswirtschaft : Planung, Steuerung und Industrie 4.0 N2 - Dieses Buch gibt einen umfassenden Überblick über wichtige Bereiche der Produktionswirtschaft. Der Schwerpunkt liegt auf dem operativen Produktionsmanagement. Es zeigt den Einsatz der Produktionsfaktoren Mensch, Betriebsmittel und Material, erklärt die Bedeutung von Informationen für die betriebliche Führung und bietet anhand zahlreicher Beispiele einen breiten Einblick in die Planung und Steuerung industrieller Produktion. Ausführlich werden neben produktionswirtschaftlichen Grundlagen der Ablauf und Inhalt von Planungs- und Steuerungsprozessen erläutert. Auch das aktuelle Thema Industrie 4.0 sowie cyber-physische Systeme werden dargestellt. In der 2. Auflage wurden umfangreiche Überarbeitungen hinsichtlich Sprache und Aufbau vorgenommen sowie anschauliche Beispielaufgaben, neue Unternehmensbeispiele und hilfreiche Hintergrunderklärungen ergänzt. KW - Produktion KW - Leistungserstellung KW - Operatives Management KW - Industrie 4.0 KW - Produktionsmanagement KW - Produktionsfaktoren KW - Produktionsplanung KW - Produktionssteuerung KW - Kapazitätsbedarfsplanung KW - Materialbedarfsplanung KW - Losgrößenplanung KW - Auftragsterminierung KW - Industrielle Produktion KW - cyber-physische Systeme Y1 - 2020 U6 - https://doi.org/10.1007/978-3-662-61446-4 PB - Springer Gabler CY - Heidelberg ET - 2., aktualisierte und erweiterte Auflage ER - TY - BOOK A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Lukesch, Maximilian T1 - Produktionswirtschaft : Planung, Steuerung und Industrie 4.0 N2 - Dieses Buch bietet eine einsteigerfreundliche Einführung in die für industrielle Betriebe maßgebliche Aufgabe der Produktionswirtschaft. Im Zentrum steht dabei das operative Produktionsmanagement. Hierzu gehören die erfolgswirksame Bewirtschaftung der Produktionsfaktoren Mensch, Betriebsmittel und Material, der Einsatz von Information sowie die Planung und Steuerung der industriellen Produktion. Mithilfe zahlreicher Unternehmensbeispiele und Übungsaufgaben wird der Leser durch produktionswirtschaftliche Grundlagen sowie durch Ablauf und Inhalt zentraler Prozesse in der Industrie geleitet. Auch die aktuelle Diskussion um das Thema Industrie 4.0 und cyber-physische Produktionssysteme werden lesefreundlich und mit konkretem Anwendungsbezug präsentiert. Y1 - 2022 SN - 978-3-662-65802-4 U6 - https://doi.org/10.1007/978-3-662-65803-1 PB - Springer Gabler CY - Berlin ET - 3., aktualisierte und erweiterte Auflage ER - TY - BOOK A1 - Kellner, Florian A1 - Lienland, Bernhard A1 - Lukesch, Maximilian T1 - Produktionswirtschaft : Planung, Steuerung und Industrie 4.0 N2 - Dieses Buch gibt einen umfassenden Überblick über wichtige Bereiche der Produktionswirtschaft. Der Schwerpunkt liegt auf dem operativen Produktionsmanagement. Es zeigt den Einsatz der Produktionsfaktoren Mensch, Betriebsmittel, Material und Information und bietet anhand zahlreicher Beispiele einen ausführlichen Einblick in die Planung und Steuerung industrieller Produktion. Ausführlich werden neben produktionswirtschaftlichen Grundlagen der Ablauf und Inhalt von Planungs- und Steuerungsprozessen erläutert. Auch das aktuelle Thema Industrie 4.0 sowie cyber-physische Systeme werden dargestellt. Y1 - 2018 SN - 9783662543412 U6 - https://doi.org/10.1007/978-3-662-54341-2 PB - Springer CY - Berlin, Heidelberg ER - TY - THES A1 - Florian Kellner, T1 - Distribution Network Analysis for Fast Moving Consumer Goods N2 - This dissertation summarizes three reserach contributions that have been published in academic journals. The reserach analyzes economic and environmental sensitivites of Fast Moving Consumer Goods distribution networks. Y1 - 2016 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:355-epub-328237 SN - https://epub.uni-regensburg.de/32823/ PB - University of Regensburg CY - Regensburg ER - TY - CHAP A1 - Florian Kellner, A1 - Maximilian Lukesch, ED - Uwe-H. Pradel, ED - Wolfram Süssenguth, ED - Jochem Piontek, ED - Armin F. Schwolgin, T1 - Logistik nachhaltig gestalten: Die Bestimmung von CO2-Emissionen im Straßengütertransport T2 - Praxishandbuch Logistik: Erfolgreiche Logistik in Industrie, Handel und Dienstleistungsunternehmen N2 - Dieser Beitrag gibt eine prägnante Einführung in die Bestimmung von CO2-Emissionen im Straßengütertransport. KW - Grüne Logistik KW - Logistik KW - Treibhausgase Y1 - 2017 SN - 978-3-87156-340-9 PB - Dt. Wirtschaftsdienst CY - Köln ER - TY - GEN A1 - Kellner, Florian T1 - Supplier portfolio optimization T2 - Ipsera Conference, April 2017, Balatonfüred/Budapest Y1 - 2017 ER - TY - CHAP A1 - Kellner, Florian A1 - Otto, Andreas A1 - Lienland, Bernhard T1 - Cost Assignment Paradox: Indirect Tooling Costs and Production Orders T2 - Advances in Management Accounting N2 - Purpose Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be used in the manufacture of multiple products. In the latter case, companies are confronted with the problem of fairly allocating the indirect costs of the tooling. This article studies how to allocate costs of generic tooling to single production orders. Methodology Ten allocation methods (AMs) are described that are in principle suited to the distribution of generic tooling costs to production orders. Since the presented methods have for the most part been discussed in differing contexts, we apply them to a specified generic tooling problem for comparison. Evaluation of the various methods is based on 16 criteria. Reasoning is supported by a computational Monte Carlo simulation. Furthermore, we suggest using the Analytical Hierarchy Process (AHP) to elaborate one final proposition concerning the most preferable allocation scheme. Findings The article reports the single allocation rules’ performances for different allocation scenarios. The described characteristics refer to fairness, efficiency, and simplicity as well as to empty-core performance. Using AHP analysis allows for the aggregation of the rules’ criteria ratings. Thus, especially suitable allocation schemes for the problem at hand are identified. Practical implications An allocation is required for budgeting reasons and also for the definition of projects’ bottom-up sales prices. Selecting the “right” AM is important, as a suboptimal AM can result in unfair allocation vectors, which will act as incentives to stop using the common resource, potentially leading to higher total costs. Originality/value of the article Research on the comparison of AMs is typically performed for certain purposes, such as enterprise networks, horizontal cooperative purchasing scenarios, or municipal service units. This article will augment the research evaluating AMs by introducing a novel set of evaluation criteria and by providing an in-depth comparison of AMs suited for the allocation of generic tooling costs. KW - Tooling KW - Cost allocation KW - Indirect cost KW - Overhead cost KW - Joint cost KW - Fairness criteria Y1 - 2014 U6 - https://doi.org/10.1108/S1474-787120140000023007 VL - 23 SP - 211 EP - 251 PB - Emerald ER - TY - GEN A1 - Kellner, Florian T1 - Business Analytics Anwendungen in der Logistik T2 - Werkstoffe in der Fertigung : das Portal für die Fertigungswelt von morgen N2 - Der Begriff Business Analytics (BA) beschreibt die datengetriebene Analyse von Geschäftsprozessen. Ziel ist es, mittels IT-Einsatz und unter Anwendung mathematischer und statistischer Verfahren vergangenheits- und zukunftsorientierte Einblicke in ein Unternehmen zu erhalten um, darauf aufbauend, möglichst optimale Handlungsempfehlungen abzuleiten. Die folgenden Ausführungen sind dazu gedacht, dem Leser anhand logistischer Fragestellungen ein grundsätzliches Verständnis für den Begriff „Business Analytics“ zu vermitteln. Y1 - 2022 UR - https://werkstoffzeitschrift.de/business-analytics-anwendungen-in-der-logistik/ ER - TY - JOUR A1 - Lukesch, Maximilian A1 - Kellner, Florian T1 - Green Controlling in Logistiknetzwerken JF - Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung Y1 - 2016 U6 - https://doi.org/10.15358/0935-0381-2016-8-9-526 VL - 28 IS - 8-9 SP - 526 EP - 529 PB - C.H. Beck ER - TY - GEN A1 - Kellner, Florian T1 - Changes in the field of FMCG distribution logistics and their impacts on the cost optimal distribution network - A simulation based case study T2 - 15th European Logistics Association Doctorate Workshop // June 2010, Nantes‐Saint Nazaire, France Y1 - 2010 ER - TY - JOUR A1 - Lienland, Bernhard A1 - Zeng, Li A1 - Mayrock, Michael A1 - Kellner, Florian T1 - Operations Research im Controlling JF - Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung Y1 - 2017 U6 - https://doi.org/10.15358/0935-0381-2017-2-55 VL - 29 IS - 2 SP - 55 EP - 57 PB - C.H. Beck ; Vahlen ER - TY - GEN A1 - Kellner, Florian T1 - Analyzing the greenhouse gas sensitivity of distribution networks T2 - Global Cleaner Production and Sustainable Consumption Conference // November 2015, Sitges/Barcelona Y1 - 2015 ER - TY - GEN A1 - Kellner, Florian T1 - GHG network analysis FMCG T2 - Logistikmanagement, September 2013, Bremen Y1 - 2013 ER - TY - JOUR A1 - Kellner, Florian A1 - Schröder, Nadine T1 - Data Mining mit unsicheren Daten BT - Fallbeispiel OpenStreetMap JF - HMD Praxis der Wirtschaftsinformatik N2 - Im Zeitalter von Big Data werden immense Informationsbestände aus unterschiedlichen Quellen gesammelt. Die Daten sind häufig unvollständig, unsicher und ungenau. Ein Beispiel hierfür ist das OpenStreetMap Projekt, bei dem Nutzer auf der ganzen Welt einmal mehr und einmal weniger „sauber“ bzw. vollständig Daten beisteuern. In diesem Beitrag wird gezeigt, ob sich diese Daten eignen um ein betriebswirtschaftliches Problem zu lösen. Ein konkretes Fallbeispiel verdeutlicht, wie gut Standortentscheidungen einer Fast Food Kette unter Anwendung fortgeschrittener datenanalytischer Verfahren, wie bspw. Künstlicher Neuronaler Netze, Entscheidungsbäume und Logit-Modelle, nachempfunden werden können. Als Grundlage dienen die Daten des OpenStreetMap Projekts. Im Konkreten geht es darum, potenzielle Filialstandorte hinsichtlich deren Güte mittels OpenStreetMap Daten zu klassifizieren und die prognostizierten Lokationen mit tatsächlichen Standortentscheidungen zu vergleichen. Dabei zeigt sich, dass die Daten des OpenStreetMap Projekts grundsätzlich für die Prognose von Standorten geeignet sind. Allerdings ist die Wahl des datenanalytischen Verfahrens von Bedeutung. Im vorliegenden Fall konnte mit Hilfe der Künstlichen Neuronalen Netze das beste Prognoseergebnis erzielt werden. T2 - Data Mining Based on Uncertain Data : an OpenStreetMap Case Study Y1 - 2018 U6 - https://doi.org/10.1365/s40702-018-0419-5 VL - 55 IS - 3 SP - 601 EP - 613 PB - Springer Natrure ER - TY - JOUR A1 - Kellner, Florian A1 - Goerk, Anna Christina A1 - Lienland, Bernhard T1 - Mit CO2-Kennzahlen die Ökobilanz verbessern JF - Controlling & Management Review N2 - CO-Emissionen sind ein wichtiger Indikator für die Beurteilung der ökologischen Nachhaltigkeit von Unternehmen. In der Praxis sind sie jedoch schwierig zu bestimmen. Insbesondere für Logistik-und Transportaktivitäten, auf die ein Großteil der Emissionen entfällt, sind zuverlässige Methoden zur Ermittlung und Reduktion des Schadstoffausstoßes erforderlich. Y1 - 2017 U6 - https://doi.org/10.1007/s12176-017-0118-z VL - 61 IS - 9 SP - 58 EP - 64 PB - Springer ER - TY - JOUR A1 - Kellner, Florian A1 - Otto, Andreas A1 - Busch, Andreas T1 - Understanding the robustness of optimal FMCG distribution networks JF - Logistics Research N2 - Distribution network design is about recommending long-term network structures in an environment where logistic variables like transportation costs or retailer order sizes dynamically change over time. The challenge for management is to recommend an optimal network configuration that will allow for longer term optimal results despite of environmental turbulences. This paper studies the robustness of cost-optimized FMCG (fast-moving consumer goods) distribution networks. It aims at observing the impact of changing variables/conditions on optimized logistic structures in terms of the optimal number and geographical locations of existing distribution centers. Five variables have been identified as relevant to the network structure. A case study approach is applied to study the robustness of an existing, typical, and optimized FMCG network. First, distribution network data of a German manufacturer of FMCG are recorded and analyzed. A quantitative model is set up to reflect the actual cost structure. Second, a cost optimal network configuration is determined as a benchmark for further analysis. Third, the variables investigated are altered to represent changes, both isolated (ceteris paribus) and in combination (scenario analysis). Each one of the variables investigated proves to be fundamentally able to suggest a change of the optimal network structure. However, the scenario analysis indicates that the expected changes will by and large compensate each other, leaving the network in near optimal condition over an extended period of time. Y1 - 2013 U6 - https://doi.org/10.1007/s12159-012-0097-6 VL - 6 IS - 4 SP - 173 EP - 185 PB - Springer CY - Berlin, Heidelberg ER - TY - JOUR A1 - Zeng, Li A1 - Kellner, Florian A1 - Lienland, Bernhard T1 - Rucksackprobleme in der Praxis – schnelle Entscheidungen schwer gemacht JF - HMD Praxis der Wirtschaftsinformatik N2 - Unternehmen sind häufig mit Situationen konfrontiert, in denen schnell Entscheidungen bezüglich der Auswahl mehrerer Handlungsalternativen gefunden werden müssen. Mathematische Verfahren können hierbei unterstützen, z. B. für die Ermittlung einer ersten Diskussionsbasis. Verfügbare Softwarelösungen errechnen zwar häufig optimale Ergebnisse, zeigen jedoch Schwächen bei der praktischen Anwendbarkeit. So ist eine Einarbeitung in komplexe Optimierungssoftware für die teilweise sporadisch auftretenden Probleme in der Regel für Unternehmen nicht möglich, unter anderem auch unter Anbetracht der teilweise hohen Kosten der Standardsoftware und dem benötigten hohen Einarbeitungsaufwand. Gerade Problemstellungen in Fachbereichen, die nicht auf mathematische Problemlösung spezialisiert sind, münden daher regelmäßig in Ineffizienzen. Basierend auf den in der Literatur diskutierten Lösungsansätzen wurde ein praxisorientierter Ansatz zur Entscheidungsunterstützung für Rucksackprobleme bzw. 0–1 Probleme mithilfe von Genetischen Algorithmen (GA) entwickelt und technisch in Microsoft Excel® umgesetzt. Ein Praxistest bei einem chinesischen Textilunternehmen belegt erhöhte Effektivität und Effizienz. Die Software kann kostenfrei nach MIT Lizenz unter http://www.solvega.de/ heruntergeladen werden. KW - Entscheidungsunterstützung KW - 0–1 Entscheidungen KW - Knapsack KW - Rucksackproblem KW - Optimierungssoftware KW - Gewinnmaximierung KW - Genetische Algorithmen Y1 - 2016 U6 - https://doi.org/10.1365/s40702-016-0207-z VL - 53 SP - 310 EP - 322 PB - Springer CY - Wiesbaden ER - TY - JOUR A1 - Kellner, Florian T1 - Analyse logistischer Systeme mittels Online-Navigationsdiensten – Bessere Planung auf Grundlage besserer Daten JF - HMD Praxis der Wirtschaftsinformatik N2 - Online-Navigationsdienste ermöglichen die Planung einer Reise von einem Start- zu einem Ziel-Ort. Die Berechnung von Reisedauer und Streckenlänge erfolgt auf Grundlage eines detaillierten Straßennetzes und unter Berücksichtigung Orts- und Zeit-typischer Verkehrsaufkommen. Dieser Beitrag zeigt, inwiefern Online-Navigationsdienste die Planung und Analyse logistischer Systeme unterstützen können. Er thematisiert insbesondere die Qualität der zur Verfügung gestellten Verkehrsinfrastrukturdaten und hebt die komparativen Vorteile des Einsatzes von Online-Navigationsdiensten im Vergleich zu ‚herkömmlichen‘ Verkehrsinformationsquellen hervor. Ein Anwendungsfall, bei dem die durch Transportaktivitäten verursachten CO2-Emissionen eines Güternahverkehrsnetzes untersucht werden, verdeutlicht die gewonnenen Erkenntnisse. T2 - Using online navigation services for logistics systems analyses – better planning based on better data Y1 - 2016 U6 - https://doi.org/10.1365/s40702-016-0245-6 VL - 53 IS - 6 SP - 894 EP - 905 PB - Springer CY - Wiesbaden ER - TY - BOOK A1 - Lukesch, Maximilian A1 - Kellner, Florian T1 - Übungsbuch Produktionswirtschaft N2 - Dieses Buch bietet mehr als 60 Übungsaufgaben und Fallstudien inklusive ausführlicher Lösungen zu ausgewählten Themen der Produktionswirtschaft. Jedes Kapitel enthält eine kurze Einleitung sowie zu erreichende Lernziele. Querverweise auf das Lehrbuch „Produktionswirtschaft“ von Kellner/Lienland/Lukesch erleichtern das Selbststudium und eine optimale Prüfungsvorbereitung. Der Inhalt Produktionsfaktoren: Mensch, Betriebsmittel, Material, Information Produktionsplanung: Lineare Programmierung, Bedarfsrechnung, Materialbedarfsplanung Produktionssteuerung: Reihenfolgeplanung Industrie 4.0 Die Autoren Maximilian Lukesch, M. Sc./MBA, ist wissenschaftlicher Mitarbeiter am Lehrstuhl für Betriebswirtschaftslehre, insb. Controlling und Logistik der Universität Regensburg. Dr. Florian Kellner ist Akademischer Rat am Lehrstuhl für Betriebswirtschaftslehre, insb. Controlling und Logistik der Universität Regensburg. Y1 - 2019 SN - 9783662576892 U6 - https://doi.org/10.1007/978-3-662-57689-2 PB - Springer Gabler CY - Berlin ER - TY - BOOK A1 - Lukesch, Maximilian A1 - Kellner, Florian T1 - Übungsbuch Produktionswirtschaft : Planung, Steuerung und Industrie 4.0 N2 - Dieses Buch bietet Studierenden über 80 Übungsaufgaben und fünf Fallstudien inklusive ausführlicher Lösungen zu ausgewählten Themen der Produktionswirtschaft und Industrie 4.0. Jedes Kapitel enthält eine kurze Einleitung sowie zu erreichende Lernziele. Querverweise auf das Lehrbuch „Produktionswirtschaft“ von Kellner/Lienland/Lukesch erleichtern das Selbststudium und ermöglichen eine optimale Prüfungsvorbereitung. Die 3. Auflage wurde redigiert und um neue Rechenaufgaben sowie eine weitere Fallstudie zum Themenbereich Industrie 4.0 ergänzt. Y1 - 2024 SN - 978-3-662-68671-3 U6 - https://doi.org/10.1007/978-3-662-68672-0 PB - Springer Gabler CY - Berlin ET - 3., überarbeitete und erweiterte Auflage ER - TY - JOUR A1 - Lienland, Bernhard A1 - Kellner, Florian T1 - Projektauswahl mit der linearen Optimierung im Mittelstand JF - HMD Praxis der Wirtschaftsinformatik N2 - Die Projektauswahl stellt eine Herausforderung insbesondere für mittelständische Industrieunternehmen dar. Abhängigkeiten verschiedener Alternativen und vorgegebene Investitionsbudgets führen bei Anwendung von in der Praxis standardmäßig eingesetzten Verfahren regelmäßig zu suboptimalen Projektkombinationen. In enger Abstimmung mit einem Automobilzulieferer wurde ein Ansatz zur Projektauswahl unter Berücksichtigung von Ressourcen und laufenden Projekten entwickelt sowie technisch umgesetzt. Implementierte Praxistests belegen Verbesserungen bei der Projektauswahl, aber auch bei der Budgeteinhaltung, der Fixkostenreduzierung sowie der Angebotspreisbestimmung. Y1 - 2012 U6 - https://doi.org/10.1007/BF03340699 VL - 49 SP - 52 EP - 62 PB - Springer ER - TY - JOUR A1 - Kanitzyk, Justin A1 - Schilling, Robert A1 - Kellner, Florian A1 - Lienland, Bernhard T1 - Optimierung der Unternehmenssteuerung JF - CONTROLLER Magazin N2 - Die Unternehmenssteuerung wird in der Praxis nach wie vor von Finanzkennzahlen dominiert, obwohl diese nur einen spezifischen Ausschnitt der Vorgänge einer Organisation widerspiegeln. Für einen umfassenden Steuerungsansatz, der Zukunftsfähigkeit und Rationalität fördert, ist eine gezielte Beeinflussung von Performancetreibern notwendig. Diese Performancetreiber haben oftmals einen nicht-finanziellen Charakter. Eine verstärkte Einbindung nicht-finanzieller Kennzahlen in die Unternehmenssteuerung ist erforderlich. Y1 - 2025 SN - 1616-0495 VL - 2025 IS - 2 SP - 84 EP - 88 PB - Haufe ER - TY - JOUR A1 - Schifferl, Ludwig A1 - Stojanovic-Blab, Maja A1 - Kellner, Florian A1 - Lienland, Bernhard T1 - Performance Measurement in Beratungsunternehmen JF - CONTROLLER Magazin N2 - Der vorliegende Beitrag untersucht die Implementierung des Performance Measurements in der wissensintensiven Dienstleistungsbranche am Beispiel einer KMU-Unternehmensberatung. Dabei werden zentrale Herausforderungen sowie praxisorientierte Handlungsempfehlungen herausgearbeitet. Y1 - 2026 UR - https://www.haufe.de/controlling/zeitschrift/controller-magazin/controller-magazin-ausgabe-12026-controller-magazin_28_669660.html IS - 1 SP - 20 EP - 25 PB - Verlag für ControllingWissen AG ER -