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Gestaltungsgegenstand dieser Arbeit ist ein Verfahren, das vor dem Hintergrund dieserDefizite die Bewertung von Wertstrmen ganzheitlich, im Sinne von Kosten und Nutzen,sowohl im Material-, als auch im Informationsfluss des Unternehmens, betrachtet. Zum Einensoll die Frage beantwortet werden, welche Kriterien (Zielgren bzw. Kennzahlen) fr dieBewertung von Wertstrmen relevant sind und zum Anderen, wie knnen dieseunterschiedlichen Kriterien in einem Bewertungsmodell zusammengefasst werden. Ziel derArbeit ist somit die Entwicklung eines Verfahren zur Bewertung von Wertstrmen unterBercksichtigung eines zu definierenden Zielsystems.
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