The cost calculator of the VDI Resource Efficiency Center offers users in small and medium-sized enterprises a hands-on introduction to resource-based costing. It enables an analysis of the cost structure and material and energy flows in the company and can thus be used to identify resource efficiency potentials. In addition, the calculator can assist the user in making investment decisions.

The tool consists of four modules that can be used individually or sequentially as needed.


1. Cost Structure Calculator: This module allows you to present the cost structure in your operation. They should show you which areas in your business are the cost drivers and how much material and energy costs your company has. In addition, your operating cost structure can be compared with the respective industry averages on the basis of data from the Federal Statistical Office.

2. Material Flow Cost Calculator: This module provides an introduction to the detailed material and energy flow based evaluation of production processes based on the standard DIN EN ISO 14051. The calculator supports you by a structured input option and a graphical representation of the production process. By quantifying loss costs, high material and energy consumption can be localized in your company.

3. KEA-KRA-THG Calculator: This module enables a simplified resource-related assessment of your products and production. It is possible to calculate cumulated energy expenditure (CEC), cumulative raw material (CRA) and greenhouse gas (GHG) emissions based on operational material and energy consumption.

4. Investment Calculator: This module compares investments based on their life cycle costs, helping your business choose the most economical investment. The basis for this is the dynamic amortization calculation. It can also take into account borrowing costs incurred as a result of financing investments.


After installation, the app can also be used without an Internet connection.

The cost calculator is also available free of charge on the VDI ZRE website www.ressource-deutschland.de and can also be downloaded as a ZIP file.