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Die '''Materialflusskostenrechnung''' ist ein Kostenrechnungsansatz in der Produktionswirtschaft, um Material- und [[Energieverbrauch|Energieverbräuche]] von Unternehmen zu senken und ihre umwelt- und kostenbezogene Leistungsfähigkeit zu steigern.<ref name="wagner">Wagner, Nakajima, Prox 2010, S. 197f.</ref>
[[Image:Lucifersigil.jpg|thumb|150px|right|Part of the seal of Lucifer from the [[Grimorium Verum]], used as a symbol of Satan by some Theistic Satanists]]
'''Theistic Satanism,''' also known as '''Traditional Satanism''', is the belief that [[Satan]] is an actual [[deity]] or force worthy of reverence or worship.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 82 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-05-12}}</ref> Within Theistic Satanism there are a wide variety of beliefs. Their concept of Satan is not based on the works of [[Anton Lavey]], whose Satanism is not the worship of Satan but a form of [[individualism]]<ref>{{cite book | last=Sylvan | first=Robin | year=2002 | title=Traces of the Spirit: The Religious Dimensions of Popular Music |pages=page 82 |url=http://books.google.co.uk/books?id=vXJikQ7FNUsC&printsec=frontcover&dq=Traces+of+the+Spirit:+The+Religious+Dimensions+of+Popular+Music&sig=2Ue3f1CrCJg07cuC1rjz-GbJe04 | access date=2008-06-06}}</ref> using Satan as a symbol of man living in accordance with his nature.<ref>http://www.churchofsatan.com/Pages/Feared.html</ref> Both types of Satanist may believe in [[Magic (paranormal)|magic]], and use [[ritual]], but Theistic Satanists also believe in Satan as an independent agent and pray.<ref>http://theisticsatanism.com/rituals/prayers.html</ref> Theistic Satanists may consider their forebears to include figures such as [[La Voisin]]. Some Theistic Satanists claim to have been born into a generational or familial tradition of Satanism.<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions | pages=page 437 | publisher=Oxford University Press | year=2004 | url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE | access date=2008-05-24}}</ref>.


== Grundlagen und Ziel ==
==Possible history of Theistic Satanism==
Die Materialflusskostenrechnung entstand Ende der 1980er Jahre und wurde Ende 2011 als [[Umweltmanagementnorm]] [[International Organization for Standardization|ISO]] 14051 verabschiedet.<ref>{{Webarchiv | url= http://www.uni-augsburg.de/upd/2011/okt-dez/2011_235/| wayback= 20111206164722 | text=''Die neue DIN-EN-ISO 14051 Materialflusskostenrechnung. Ein Nachhaltigkeitsprodukt der Universität Augsburg geht um die Welt.''}} Universität Augsburg, 2011.</ref> Sie fällt in die Gruppe der material- und energieflussorientierten Kostenrechnungsansätze, die zur Anwendung kommen, wenn die betriebliche [[Materialeffizienz|Material-]], [[Ökoeffizienz|Öko-]] und Kosteneffizienz gesteigert werden soll. Bei der Materialflusskostenrechnung geht es also um die Erfassung der Material- und Energieflüsse. Diese physikalischen Größen werden in weiterer Folge monetär bewertet. Somit kann man Ineffizienzen feststellen, dadurch den Ressourcenverbrauch senken und die Umweltleistung verbessern.<ref name="wagner" />
Although little is known about Theistic Satanists in history, some Satanists, such as Tani Jantsang of "Satanic Reds", say they are generational Satanists,<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions | pages=page 437 | publisher=Oxford University Press | year=2004 | url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE | access date=2008-05-24}}</ref> and some members of Ordo Flammeus Serpens (OFS), a group that venerates demons, also say that they were trained by a traditional family sect, or are generational demonolators whose religion has been passed down through the family.<ref>[http://www.ofs-demonolatry.org/dbpub.htm OFS Demonolatry<!-- Bot generated title -->]</ref> Claims such as these are unproven.<ref>[http://www.theisticsatanism.com/bgoat/traditional.html Black Goat Cabal: traditional Satanism<!-- Bot generated title -->]</ref> Theistic Satanists are inspired by incidences they see as evidence of previous followers of their faith. The concept of "Satan" may incorporate elements from older religions than Judaism. ''Ha-satan'' is the role of one of [[God]]'s court, whose duties include testing the faith of humanity; the concept may be derived from a judicial function in Israeli court, similar to a [[prosecuting attorney]].<ref>{{cite book |last=Grenz | first=Stanley J. | title=Theology for the Community of God | pages=page 226 | publisher=Wm. B. Eerdmans Publishing | year=2000 | url=http://books.google.co.uk/books?id=NAPrXVh_56wC&printsec=frontcover&dq=Theology+for+the+Community+of+God&sig=norn85KacK8nnBxoX0i_0S-t2u0 | access date=2008-06-06}}</ref> The [[Jewish Encyclopedia]] says that parts of the Old Testament where Satan is seen to act independently of God may have been influenced by [[Zoroastrianism]].<ref>{{cite web|url=http://www.jewishencyclopedia.com/view.jsp?artid=270&letter=S|title=Jewish Encyclopaedia}}</ref> [[Anne Rice]], while not a Satanist herself, equates Satan with [[Ahriman]], the destructive spirit in Zoroastrianism,<ref>[http://www.gainesville.com/article/20080323/NEWS/803210317/1006/NEWS In His words | Gainesville.com | The Gainesville Sun | Gainesville, FL<!-- Bot generated title -->]</ref> as does [[Nikolas Schreck]].<ref>[http://www.communistvampires.com/horror/Flowers%20From%20Hell.htm] book review by Thomas M. Sipos of ''Flowers From Hell: A Satanic Reader.''</ref> The Joy of Satan, an [[Anti-Semitism|anti-Semitic]] group, consider
Satan to be Enki,<ref>http://www.666blacksun.com/Adolf_%2520Hitler.html</ref> though most other Satanists, including Diane Vera, do not believe this to be the case, and do not agree with the Joy of Satan's [[neo-Nazi]]
views.<ref>[http://www.theisticsatanism.com/politics/Nazi/index.html Neo-Nazi Satanists??? - Why Satanism and Nazism don't blend well<!-- Bot generated title -->]</ref> The Joy of Satan believes the [[Yazidi Book of Revelation|Al-Jilwah]] of the
[[Yezidi]] to be the words of Satan and considers [[Melek Taus]] to ''be''
Satan, <ref>[http://www.666blacksun.com/Maxine_Dietrich.html High Priestess Maxine Dietrich<!-- Bot generated title -->]</ref> however this may be based on [[Muslim]] prejudices about the Yezidi which [[Anton LaVey]] assumed were true, and may not be a reflection of what the Yezidi believe. Historically, accusing someone of Satanism was a pejorative term for those with opinions that differed from predominant religious or moral beliefs.
<ref>{{cite book |last=Behrendt | first=Stephen C. | title=The Moment of Explosion: Blake and the Illustration of Milton | pages=page 437 | publisher=U of Nebraska Press | year=1983 | url=http://books.google.co.uk/books?id=KVG8xj9eTyAC&printsec=frontcover&dq=The+Moment+of+Explosion:+Blake+and+the+Illustration+of+Milton&sig=Xra1QiDxzpom2YAEOzl_6e5HHGc | access date=2008-06-06}}</ref> Paul Tuitean believes the idea of acts of "reverse Christianity" was created by the Inquisition,
<ref>{{cite book |last=Tuitean | first=Paul | coauthor=Estelle Daniels | title=Pocket Guide to Wicca | pages=page 22 | publisher=The Crossing Press | year=1998 | url=http://books.google.co.uk/books?id=l66-vxbEuuYC&printsec=frontcover&dq=Pocket+Guide+to+Wicca&lr=&sig=Y9OtL9SljEGQhuIOU4lZeta_Ci4
| access date=2008-06-05}}</ref> but George Battaille believes the mass may have existed prior to the descriptions of it which were obtained through the
[[witchcraft trials]].<ref>{{cite book |last=Battaille | first=George |
translator=Dalwood, Mary | title=Erotism: Death and Sensuality |
pages=page 126 |publisher=City Lights | year=1986 |
url=http://books.google.co.uk/books?id=2qdUZZLcnLYC&printsec=frontcover&dq=Erotism:+Death+and+Sensuality&lr=&sig=qUSqkB2c7Hmgm1sjCBJ1JtrNQ_w
| access date=2008-05-21}}</ref>


Ziel der Materialflusskostenrechnung ist es, den Unternehmen ein Instrument zur Verfügung zu stellen, damit sie ihre Material- und Energieverbräuche senken und ihre umwelt- und kostenbezogene Leistungsfähigkeit steigern können. Dieses Ziel soll durch
Although [[John Milton]] was unlikely to have been a Theistic Satanist, his [[epic poem]] [[Paradise Lost]], is an inspiration for Satanism to the extent that William Blake said of Milton "<nowiki>[he is]</nowiki> a true Poet, and of the Devil's party without knowing it."<ref>[http://www.kirjasto.sci.fi/jmilton.htm John Milton<!-- Bot generated title -->]</ref> As well as being the inspiration for the [[Satanic School]] of literature [[Milton]], [[Dante]], [[Marlowe]], and [[Goethe]], are said by
[[Nikolas Schreck]] to be the foundation of the modern concept of Satan. He argues that these authors had "access to the Luciferian vision" and a "diabolical consciousness" that flourished due to their separation from the common man, "a radical disruption from the norm that allowed the effulgence of the black light to illuminate their work."<ref>[http://www.communistvampires.com/horror/Flowers%20From%20Hell.htm] book review by Thomas M. Sipos of ''Flowers From Hell: A Satanic Reader.''</ref>
[[Image:Martin van Maele - La Sorcière 06.jpg|thumb|200px|right|A depiction of the typical features of historical descriptions of the [[Black Mass]]]]
In the 18th century various kinds of popular "Satanic" literature began to be produced in France. The [[Marquis de Sade]] also defiled crucifixies and other holy objects, and in [[Justine]] gives a fictional account of the [[Black Mass]]
<ref>{{cite book |last=Sade | first=Donatien| translators=Paul J.
Gillette, John S. Yankowski | title=The Complete Marquis De Sade |
pages=page 157-158 |publisher=Holloway House | year=2006
|url=http://books.google.co.uk/books?id=fOReeGwdFU8C&printsec=frontcover&dq=The+Complete+Marquis+De+Sade&lr=&client=firefox-a&sig=5ohshbIHd1Au0Bmw-oT0YsAqLVw
|access date=2008-05-22}}</ref> although [[Ronald Hayman]] has said Sade's need for blasphemy was an emotional reaction and rebellion from which Sade
moved on, seeking to develop a more reasoned atheistc philosophy.<ref>
{{cite book |last=Hayman | first=Ronald | title=Marquis de Sade: The
Genius of Passion| pages=page 30-31 | publisher=Tauris Parke |
year=2003 | url=[http://books.google.co.uk/books?id=cubx1wVI4tgC&printsec=frontcover&dq=Marquis+de+Sade:+The+Genius+of+Passion&client=firefox-a&sig=x_RgGXYrw7wtamCAmkDpUGMm8Rk]
| access date=2008-05-21}}</ref>
In the 19th century, [[Eliphas Levi]] published his French
books of the occult, and in 1855 produced his well-known drawing of
the [[Baphomet]] which continues to be used by some Satanists today (for example the [[sigil of Baphomet]]). Finally, in 1891, Joris-Karl
Huysmans published his Satanic novel, [[Là-Bas]], which included a detailed description of a [[Black Mass]] which he may have known first-hand was being performed in Paris at the time.<ref>{{cite book | last=Huysmans | first=Joris-Karl |
translator=Keene Wallace | title=La Bas | pages=back cover | publisher=Courier Dover |
date=1972 | url=[http://books.google.co.uk/books?id=MkD_JqA9FVgC&printsec=frontcover&dq=L%C3%A0-bas+(Down+There)&lr=&sig=oKRRldNFDMCGYJ-Hn1T6TnvlM3Y]
|access date=2008-05-21}}</ref>, or the account may have been based on the
masses carried out by the Abbe Guibourg, rather than by Huysmans attending himself.<ref>{{cite book | last=Laver |
first=James | title=The First Decadent: Being the Strange Life of J.K.
Huysmans |pages=page 121| publisher=Faber and Faber | date=1954}}</ref>
Quotations from Huysmans' Black Mass are also used in some Satanic rituals
to this day since it is one of the few sources that purports to describe
the words used in a Black Mass. The type of Satanism described
in Là-Bas suggests that prayers are said to the Devil,
hosts are stolen from the Catholic Church, and sexual acts are
combined with [[Roman Catholic]] altar objects and rituals, to produce a
variety of Satanism which exalts the Devil and degrades the God of Christianity by inverting Roman Catholic rites. George Battaille claims that Huyman's description of the Black Mass is "indisputably authentic."<ref>{{cite book |last=Battaille | first=George |
translator=Dalwood, Mary | title=Erotism: Death and Sensuality |
pages=page 126 |publisher=City Lights | year=1986 |
url=http://books.google.co.uk/books?id=2qdUZZLcnLYC&printsec=frontcover&dq=Erotism:+Death+and+Sensuality&lr=&sig=qUSqkB2c7Hmgm1sjCBJ1JtrNQ_w
| access date=2008-05-21}}</ref> Not all Theistic Satanists today routinely
perform the Black Mass. If the mass seems to have been abandoned, this may be because the mass is not a part of modern evangelical Christianity
<ref>{{cite book |last=Christiano | first=Kevin | coauthors=William H. Swatos, Peter Kivisto | title=Sociology of Religion: Contemporary Developments | pages=page 319 | publisher=Rowman Altamira | year=2001 | url=http://books.google.co.uk/books?id=EYtjY7GJav4C&pg=PP1&dq=Sociology+of+Religion:+Contemporary+Developments&sig=iMvmLqUPU2kjPdLEjf8W1hF3gpE | access date=2008-06-07}}</ref> and so not such an unintentional influence on Satanist practices. If rites of blasphemy such as blasphemy against the Holy Spirit are used at all they are often solely for beginners in Satanism to help them break away from any past Christian indoctrination or restrictive internalization of society's expectations for behaviour.


* Transparenz der [[Materialfluss|Material-]] und [[Energiefluss|Energieflüsse]],
[[Michael Aquino]] included a black mass in his book ''The Church of Satan'', and later [[Anton LaVey]] included one in his [[The Satanic Rituals]]. LaVey's work on Satanism, which began in the 1960s, had a great influence on popularising Satanism and making people aware of the possibility of being a Satanist. While his theology is not that of Theistic Satanism as his followers such as the [[Church of Satan]] do not worship Satan, his books and his philosophy are an inspiration to some Theistic Satanists. For a long time, his books were the few available which advertised themselves as being Satanic, although others were influential to occultists of the day and detailed the history of witchcraft and Satanism, such as ''The Black Arts'' by [[Richard Cavendish (occult writer)|Richard Cavendish]] published in 1967. Anton LaVey specifically denounced "devil worshippers" and the idea of praying to Satan.
* Verbesserungsmöglichkeiten bei [[Verfahrenstechnik]], [[Fertigungsplanung und -steuerung|Fertigungsplanung]], Qualitätssteuerung und [[Supply-Chain-Management|Lieferkettenmanagement]] sowie
* bessere Kommunikation der Material- und Energieflüsse innerhalb des Unternehmens


erreicht werden.<ref>Österreichisches Normungsinstitut 2010, S. 9.</ref>
==Preconceptions and myths==
The [[Satanic Ritual Abuse]] scare was often centred on fears or beliefs about traditional Satanism<ref>{{cite book | last=Finkelhor | first=David | coauthors=Linda Meyer Williams, Nanci Burns | year=1988 | title=Nursery Crimes: Sexual Abuse in Day Care |pages=page 61 | url=http://books.google.co.uk/books?id=O2NHAAAAMAAJ&q=Nursery+Crimes:+Sexual+Abuse+in+Day+Care&dq=Nursery+Crimes:+Sexual+Abuse+in+Day+Care&lr=&pgis=1 |access date=2008-05-21}}</ref>
The existence of large networks of organized Satanists involved in
illegal activities, murder, and child abuse is occasionally claimed.
Those claims have not been substantiated, and it has been labeled by
Satanists and by sociologists as an example of a [[moral panic]].


== Kostenarten ==
Some studies of crimes have also looked at the theological perspective
Im Rahmen der Materialflusskostenrechnung werden vier Arten von [[Kosten]] erhoben:
of those who commit religious or ritualised crime.
* [[Materialkosten]],
<ref>{{cite book | last=Yonke | first=David | year=2006 | title=Sin, Shame, and
* [[Energiekosten]],
Secrets: The Murder of a Nun, the Conviction of a Priest |pages=page 150 | url=[http://books.google.co.uk/books?id=mQ-l9bqL6AIC&printsec=frontcover&dq=Sin,+Shame,+and&lr=&sig=Zl4uyvBFnexFxEjqRKbS25QodPU] | accessdate=2008-05-12}}</ref> However, criminals who explain their crimes by
* Systemkosten und
claim to be Satanists have been said by sociologists to be
* Abfallmanagementkosten.
"pseudo-Satanists."<ref>{{cite book | last=Gallagher | first=Eugene V. | year=2004 | title=The New Religious Movements Experience in America|pages=page 190 | url=http://books.google.co.uk/books?id=uXoUYS4H1GsC&pg=PA190&dq=%22traditional+satanist%22+date:1500-2008&lr=&num=50&as_brr=0&sig=fneOLz_iRCH9MYEr24SsABy_P_s#PPA197,M1 | accessdate=2008-05-12}}</ref> and attempts to link Satanism
to crime have been seen as scaremongering by Theistic Satanists
themselves.<ref>[http://www.theisticsatanism.com/asp/people/Perlmutter/index.html Dawn Perlmutter and her Institute for the Research of Organized and Ritual Violence<!-- Bot generated title -->]</ref> Even seemingly non-Christian writers can include disproven themes
popular with the [[Satanic Ritual Abuse]] movement, such as sexual
crime being required for
Satanism.<ref>{{cite book | last=Yonke | first=David | year=2006 | title=title=Sin, Shame, and Secrets: The Murder of a Nun, the Conviction of a Priest |pages=page 150 |url=[http://books.google.co.uk/books?id=mQ-l9bqL6AIC&printsec=frontcover&dq=Sin,+Shame,+and&lr=&sig=Zl4uyvBFnexFxEjqRKbS25QodPU]| accessdate=2008-05-12}}</ref>
Some Christians fear that references to Satan in popular culture and
music inspire some people to Theistic
Satanism.<ref>[http://www.jesus-is-savior.com/Evils%20in%20America/devils_music.htm Satan's Music<!-- Bot generated title -->]</ref>
Although music cannot make someone become a Satanist, [[Christopher Partridge]] has said that regardless of whether the black metal
musicians concerned are genuinely Theistic Satanists, through hearing
the lyrics for instance of [[Black Sabbath]] and [[Coven (band)]]<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 150 | url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | accessdate=2008-05-12}}</ref> people may hear for the first time that there are people who are Theistic Satanists, and may be inspired to then go on to learn more about Theistic Satanism and eventually
practice it long-term.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 121 | url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-05-12}}</ref>While they may first come upon the more obtainable works of [[Anton LaVey]], who denied belief in Satan, those who discover his writings may then go on to reach a traditional viewpoint. <ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 122 | url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1
| access date=2008-05-12}}</ref> Christians may fear that Satanists spend their time blaspheming Christianity,<ref>{{cite book | last=Smith | first=Sandra L. | year=2004 | title=Deceptions And End Time Prophecy |pages=page 121 |url=http://books.google.co.uk/books?id=lItUlBIXNVcC&printsec=frontcover&dq=Deceptions+And+End+Time+Prophecy&lr=&sig=KCpAkgjMYC_VKX3Wocd8eNxlB9Q | access date=2008-05-12}}</ref>, but while some chose to begin their time as a Satanist by performing a renunciation ritual or rite of
blasphemy, so that they can break from any negative [[Operant_conditioning|conditioning]] they may have from previous religions they have followed, and begin their life anew, those who do so may not necessarily make that a regular practice.<ref>[http://www.theisticsatanism.com/rituals/blasphemy/index.html Blasphemy, catharsis, and self-initiation<!-- Bot generated title -->]</ref>
Christians may fear that traditional Satanists may attempt to [[hex]]
Christian meetings,<ref>{{cite book | last=Smith | first=Sandra L. | year=2004 | title=Deceptions And End Time Prophecy |pages=page 121 |url=http://books.google.co.uk/books?id=lItUlBIXNVcC&printsec=frontcover&dq=Deceptions+And+End+Time+Prophecy&lr=&sig=KCpAkgjMYC_VKX3Wocd8eNxlB9Q | access date=2008-05-12}}</ref>, and indeed some Theistic Satanists do practice
spiritual warfare to accomplish Satan's will and to seek to limit restriction of their freedom of religion.<ref>[http://www.666blacksun.com/Spiritual_Warfare.html Concerning Spiritual Warfare<!-- Bot generated title -->]</ref>


=== Materialkosten ===
Some may choose to live out the myths and stereotypes, but Christianity is not always the primary frame of reference for Theistic Satanists.<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions | pages=page 442 | publisher=Oxford University Press | year=2004 | url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE | access date=2008-05-24}}</ref> Their religion may be based on [[neopaganism|dark pagan]], [[left hand path]] and [[occult]] traditions. Theistic Satanists who base their faith on Christian ideas about Satan may be referred to as "Reverse Christians" by other Satanists, often in a pejorative fashion.<ref>http://archiv.ub.uni-marburg.de/mjr/lewis2.html</ref> However those labeled by some as "reverse Christians" may see their concept of Satan as not diluted or sanitized. They worship a stricter interpretation of Satan: that of the Satan featured in the Christian Bible. [[Wiccan]]s may consider most Satanism to be reverse Christianity,<ref>{{cite book |last=Metzger | first=Richard | coauthor=Grant Morrisson | title=Book of Lies: The Disinformation Guide to Magick and the Occult | pages=page 266 | publisher=The Disinformation Company | year=2003 | url=http://books.google.co.uk/books?id=W6IycFk3VZ0C&pg=PA266&dq=%22reverse+christianity%22&sig=-oWUmZOWWbUL6FXp5eCS2KNxqUU#PPA266,M1 | access date=2008-06-05}}</ref> and the head of the [[Church of Satan]], Peter Gilmore, considers "devil worship" to be a Christian heresy.<ref>http://www.churchofsatan.com/Pages/Feared.html</ref> Diane Vera considers reverse Christianity "default Satanism", saying that for those teenagers who live in a Christian culture, or for people who've just left Christianity, this form of Satanism is the one they would arrive at on their own, before they learn other ideas.<ref>http://www.theisticsatanism.com/bgoat/orthodox.html </ref>
Materialkosten sollen für jeden [[Produktionsfaktor|Input]], der in die Mengenstelle eingeht, und jeden Output, der die Mengenstelle verlässt, berechnet werden. Zugrunde liegend können historische [[Anschaffungskosten]], [[Standardkosten]] oder [[Wiederbeschaffungskosten]] sein. Berechnet werden die Materialkosten durch Multiplikation der physikalischen Einheiten mit den Materialstückkosten. Auch die Veränderung im Materialbestand darf bei der Berechnung des Outputs nicht vergessen werden.<ref>Österreichisches Normungsinstitut 2010, S. 16.</ref>


=== Energiekosten ===
[[Image:Blake, William (English, 1757–1827), 'Satan Watching the Caresses of Adam and Eve' (Illustration to 'Paradise Lost'), 1808, pen; watercolor on paper, 50.5 x 38 cm, Museum of Fine Arts, Boston, US.jpg|thumb|200px|right|Satan in the Garden of Eden, depicted by [[William Blake]]]]
Energiekosten sollten ebenfalls für jede Mengenstelle erhoben werden, die Berechnung erfolgt wiederum durch Multiplikation des Energieverbrauchs pro Mengenstelle mit dem Kosten pro Einheit. Falls die Energiekosten nicht feststellbar sind, werden die Gesamtenergiekosten den Mengenstellen mittels Allokation zugeordnet.<ref name="ön17">Österreichisches Normungsinstitut 2010, S. 17.</ref>


=== Systemkosten ===
==Values in Theistic Satanism==
Systemkosten sind Kosten, die durch die Handhabung von Materialflüssen anfallen. Dazu zählen z.&nbsp;B. Arbeitskosten, Abschreibungen, Wartung und Transport. Nicht dazu gehören die Material-, Energie- und Abfallmanagementkosten. Auch hier sollten die Systemkosten pro Mengenstelle erhoben und monetär erfasst werden. Ist dies nicht möglich, so muss mit den Gesamtsystemkosten eine Kostenallokation durchgeführt werden.<ref name="ön17" />
Seeking knowledge is seen by some Theistic Satanists as important to Satan, due to his being equated with the Serpent in Genesis encouraging mankind to partake of the fruit of the [[Tree of Knowledge of Good and Evil]], that they might become as God, and giving mankind a greater intellect.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 228 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-05-12}}</ref> Some perceive Satan as [[Baphomet]], a hermaphroditic bestower of knowledge ([[gnosis]].) Other Satanic groups, such as Luciferians, and some individual Satanists also seek to gain greater [[gnosis]]. For some Satanists, this is a form of [[gnosticism]] where they view [[Yahweh]] as the demiurge and Satan as the transcendent being beyond, of whom they seek knowledge. Jehovah they believe is a creation of Satan<ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm</ref> and lies about his powers, and so his Bible is not to be trusted.<ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm</ref>Satan they believe is about freedom as opposed to all the rules and commandments of Christianity.<ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm</ref> Eating the fruit of the tree also meant that humans could not be immortal, and must make the most of their time on earth.<ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm</ref>


=== Abfallmanagementkosten ===
Self-development is important to Theistic Satanists. This is due to the Satanists' view of Satan, who is seen to encourage individuality and freedom of thought, and the quest to raise one's self up despite resistance, through means such as magic and initiative. They believe Satan wants a more equal relationship with his followers than the Christian God does with his. The main sin as the Christian god and his followers see it is that someone does not bow down to God.<ref>[http://www.theisticsatanism.com/Muse/evilRose.html Elliot Rose on "Evil"<!-- Bot generated title -->]</ref>
Abfallmanagementkosten bezeichnen jenen Aufwand, der durch den Umgang mit Materialverlusten entsteht. Sie werden immer den Materialverlusten und nicht dem Produkt zugerechnet. Falls die Kosten pro Mengenstelle nicht zur Verfügung stehen, wird wiederum die Kostenallokation herangezogen.<ref name="ön17" />
Some Satanists seek to remove any means by which they are controlled or repressed by others and follow the herd, and reject authoritarianism.<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions |
pages=page 446-447 | publisher=Oxford University Press | year=2004
|url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE |access date=2008-05-24}}</ref>


== Elemente ==
As Satan in the Old Testament tests people, theistic Satanists may believe that Satan sends them tests in life in order to develop them as an individual. They value taking responsibility for oneself. A dark self-spirituality may raise self esteem and reduce anxiety, guilt and doubt.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 228 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-05-12}}</ref> Despite the emphasis on self-development, Theistic Satanists often feel that there is a will of Satan for the world and for their own lives. They may promise to help bring about the will of Satan, <ref>{{cite book |last=Mickaharic | first=Draja | title=Practice of Magic: An Introductory Guide to the Art |
Die Elemente einer Materialflusskostenrechnung sind:
pages=page 62 | publisher=Weiser | year=1995
* Mengenstelle,
|url=http://books.google.co.uk/books?id=KB1mECtP4OoC&printsec=frontcover&dq=Practice+of+Magic:+An+Introductory+Guide+to+the+Art&sig=0-RdpCk4IETTyqKXHozidvb17tE |access date=2008-05-24}}</ref> and seek to gain insight about it through [[prayer]], study or [[magic]].<ref>http://www.cultoftheram.com/eternal_crede.htm</ref> In the [[temptation of Christ]] in the desert, Satan says that if Jesus worships him, he can give him all the kingdoms of the earth. Satan is known in the Bible as the prince of this world,<ref>{{cite book | last=Ladd| first=George Eldon| year=1993 | title=A Theology of the New Testament |pages=page 333 |url=http://books.google.co.uk/books?id=eIdkM00EdlAC&pg=PA333&lpg=PA333&dq=prince+of+this+world&source=web&ots=lfXGcV0Yl5&sig=WNdeJP9zOh24VAyR0Ynzc5uR4d8&hl=en | accessdate=2008-05-12}}</ref> and Satanists may feel that he can help them meet their needs and desires if they pray or work magic. They would also have to do what they could in everyday life to achieve their goals, however.
* Materialbilanz,
* Kostenrechnung und
* Materialflussmodell


=== Mengenstelle ===
Theistic Satanists may try not to project an image that reflects negatively on their religion as a whole and reinforces stereotypes, such as promoting Nazism, abuse or crime.<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions |
Eine Mengenstelle besteht aus einem Teil oder mehreren Teilen eines Prozesses. Für diesen oder diese werden zuerst die Material- und Energieflüsse in physikalischen Einheiten erhoben, um anschließend die Material-, Energie-, System- und Abfallmanagementkosten monetär ausdrücken zu können.<ref name="ön10">Österreichisches Normungsinstitut 2010, S. 10.</ref>
pages=page 446-447 | publisher=Oxford University Press | year=2004
|url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE |access date=2008-05-24}}</ref> However, some groups believe the emphasis on promoting a good image for Theistic Satanism has led to attempts to dilute and sanitize it. In particular, there is argument over animal sacrifice, with most groups seeing it as both unnecessary and putting Satanism in a bad light, and distancing themselves from the few groups that practice it.<ref>[http://theisticsatanism.com/politics/animal-sacr.html Animal Sacrifice and the Law<!-- Bot generated title -->]</ref>


=== Materialbilanz ===
==Diversity of viewpoints within Theistic Satanism==
Pro Mengenstelle sollte eine Materialbilanz erstellt werden, zur Hilfestellung kann diese graphisch dargestellt werden. So soll gezeigt werden, welcher Input in die Mengenstelle eingeht, wie hoch der Lagerbestand vor und nach Produktion ist, und welcher Output aus der Mengenstelle entnommen wird.<ref name="ön10" />
The internet has increased awareness of different views among Satanists, and led to more diverse groups, which has led the Church of Satan to assert their authority and legitimacy. But Satanism has always been a pluralistic and decentralised religion.<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions |
pages=page 429 | publisher=Oxford University Press | year=2004
|url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE |access date=2008-05-24}}</ref> Scholars outside [[Satanism]] have sought to study it by categorizing forms of it according to whether they are theistic or atheistic<ref>{{cite book |last=Gallagher |first=Eugene V. |title=The New Religious Movements Experience in America |pages=page 190 |publisher=Greenwood Publishing |year=2004 |isbn=0313328072}}</ref> and referred to the worship of Satan as traditional Satanism or theistic Satanism.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 82 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-05-12}}</ref> It is generally a prerequisite to being considered a theistic Satanist that the Satanist accept a theological and metaphysical canon involving one or more God(s) who are either Satan in the strictest, Abrahamic sense, or a concept of Satan that incorporates gods from other religions (usually pre-Christian), such as [[Ahriman]]. Some Theistic Satanists believe in Satan as the All, a force filling the universe.<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions |
pages=page 438 | publisher=Oxford University Press | year=2004
|url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE |access date=2008-05-24}}</ref>The diversity of individual viewpoints within Theistic Satanism, while being a cause for intense debates within the religion, is also often seen as a reflection of Satan, who encourages individualism.<ref>{{cite book | last=Susej | first=Tsirk | year=2007 | title=The Demonic Bible |pages=page 11 |url=http://books.google.co.uk/books?id=BSW_4ohAM8QC&pg=PA11&dq=%22traditional+satanism%22+date:1500-2008&lr=&num=50&as_brr=0&sig=JnTS_53SxlWvpk7fH-RQnG0Nk7Q#PPA12,M1 | accessdate=2008-05-12}}</ref> Many Theistic Satanists believe their own individualized concept based on pieces of all these diverse views of Satan, according to their inclination and spiritual guidance, rather than only believe in one suggested interpretation.


=== Kostenrechnung ===
A notable group that considered themselves to be Traditional Satanists was the [[Order of Nine Angles]]. Controversy meant this group were mentioned in the press and books, as they claimed to practice animal sacrifice <ref>{{cite book |last=Ryan | first=Nick | title=Into a World of Hate: A Journey Among the Extreme Right | pages=page 437 | publisher=Routledge | year=2004 | url=http://books.google.co.uk/books?id=wOq79eHTJu4C&printsec=frontcover&dq=Into+a+World+of+Hate:+A+Journey+Among+the+Extreme+Right&lr=&sig=NWPkS9dkHvTtreWmveN82b-qVqs | accessdate=2008-06-05}}</ref> and agreed with human sacrifice.<ref>{{cite book |last=Lewis | first=James R. | title=Satanism Today: An Encyclopedia of Religion | pages=page 234 | publisher=ABC-CLIO | year=2001 | isbn=1576077594}}</ref> They also had a right-wing philosophy that attracted notoriety. Similar political views are held by the Joy of Satan, who led to some resignations from the [[National Socialist Movement]] when prominent members were discovered to be involved with the Joy of Satan, <ref>http://www.roanoke.com/news/roanoke/wb/wb/xp-73256</ref> to the extent of donations from both organizations when those individuals were involved in the NSM, being asked to be sent to the same post office box address and number.<ref>http://www.adl.org/learn/extremism_in_america_updates/groups/national_socialist_movement/national+socialist+movement_update_10052006.htm</ref> The JoS have some idiosycratic beliefs about spiritual entities being extra terrestrials, valuing the work of [[Zecharia Sitchin]]. A group with very different political views to the ONA is Satanic Reds, whose Satanism has a Communist element.<ref>{{cite book |last=Lewis | first=James R. | title=Satanism Today: An Encyclopedia of Religion | pages=page 240 | publisher=ABC-CLIO | year=2001 | isbn=1576077594}}</ref> However they are not Theistic Satanist in the manner of believing in Satan as a god with a personality, but believe in dark [[deism]] <ref>http://www.theisticsatanism.com/geifodd/varieties.html</ref> as does Diane Vera,<ref>http://www.necronomi.com/magic/satanism/dvera.html</ref> the belief that Satan is a presence in nature. The First Church of Satan believe the philosophy propounded by [[Anton LaVey]] himself was deism or [[panentheism]] but is propounded as atheism by the leaders of the Church of Satan in order to distance themselves from what they see as pseudo-Satanists.<ref>http://www.churchofsatan.org/</ref>
In der Kostenrechnung werden die physikalischen Einheiten in monetäre Aufwände umgerechnet. Das heißt, der Input ergibt sich aus den vier Kostenarten, der Materialanfangs- und Endbestand wird monetär ausgedrückt und der Output, der aus Produkt und Materialverlust besteht, ergibt sich ebenfalls aus den vier Kostenarten. Allerdings werden die Abfallmanagementkosten des Outputs nur dem Materialverlust zugerechnet, nicht dem Produkt. Falls der Output einer Mengenstelle zum Input einer anderen Mengenstelle wird, ergeben die Kosten für den Output gleichzeitig den Verrechnungspreis. Werden wiederaufbereitete Materialien als Input verwendet, so können entweder die Wiederaufbereitungskosten (bestehend aus den vier Kostenarten ohne die Anschaffungskosten für den Materialinput, der zum Materialverlust wurde) oder alle mit den wiederaufbereiteten Materialien verbundenen Kosten verrechnet werden (bestehend aus den vier Kostenarten sowie den Materialanschaffungskosten für den Materialinput, der zum Materialverlust wurde).<ref>Österreichisches Normungsinstitut 2010, S. 11ff.</ref>
[[Image:Talis02.png|thumb|150px|right|Theistic Satanists may respectfully work with demons found in traditional [[grimoires]].]]
The Cathedral of the Black Goat and Brother Nero are called Christian-based by Diane Vera, who believes no-one follows complete reverse Christianity as it would be impossible.<ref>http://www.theisticsatanism.com/CoBG/who.html</ref> Brother Nero practices what she considers to be the nearest to it. The Cathedral of the Black Goat are Traditional Satanists who follow the Satan of the Bible, but believe the Anti-Christ will succeed, bringing joy to the world and Satanists in particular.<ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm</ref>
Those figures usually seen as good in the bible such as John the Baptist are seen as evil, and to have worked to ensure enslavement <ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm</ref> Hell is where most people will ultimately arrive, and it is not an unpleasant place. They also revere the Al-Jilwah of the Yezidi.<ref>http://www.templeofsatan.com/l2.html</ref>


Wie schon erwähnt, sollten jegliche Kosten pro Mengenstelle verfügbar sein. Ist dies nicht der Fall, kommt die Kostenallokation zum Einsatz. In einem ersten Schritt sollen die Gesamtkosten den verschiedenen Mengenstellen zugewiesen und in einem zweiten Schritt entweder den Produkten oder den Materialverlusten zugerechnet werden.<ref>Österreichisches Normungsinstitut 2010, S. 12.</ref>
Some people who identify as Satanists also revere other entities, for instance other [[demons]]. Such demons may include those of grimoires such as the [[Grimorium Verum]], or Goetia, <ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm
</ref> or entities such as [[Lillith]]. They may believe each person has a guardian or patron demon. Contact with demons in Theistic Satanism is usually in a respectful manner, such as that in [[demonology#Occult_demonology|demonolatry]],<ref>http://www.cultoftheram.com/cobg%20devil's%20bible.htm</ref> rather than commanding them. [[Image:Mihály Zichy Lucifer 1887.jpeg|thumb|200px|left
|Lucifer (in the lower right) shown in a defiant pose.]] [[Luciferian]] groups such as the Church of Lucifer and the Children of the Black Rose are particularly inspired by [[Lucifer]] (from the Latin for "bearer of light"), who they may or may not equate with Satan. While some theologians believe the son of the dawn, Lucifer and other names were actually used to refer to contemporary political figures, such as a Babylonian King, rather than a single spiritual entity,<ref>[http://www.realdevil.info/5-5.htm Lucifer King Of Babylon<!-- Bot generated title -->]</ref><ref>[http://www.wrestedscriptures.com/b07satan/isaiah14v12-14.html Satan, Devil and Demons - Isaiah 14:12-14<!-- Bot generated title -->]</ref><ref>[http://www.apologeticspress.org/articles/2215 Apologetics Press - Is Satan “Lucifer"?<!-- Bot generated title -->]</ref> although on the surface the bible explicitly refers to the King of Babylon, those that believe it refers to Satan infer that by implication it also applies to the fall of Satan.<ref>[http://www.newadvent.org/cathen/04764a.htm Catholic Encyclopedia: Devil<!-- Bot generated title -->]</ref> The Church of the Black Goat believe Satan and Lucifer are the same being in his light and dark aspects.<ref>http://www.cultoftheram.com/cobg%20devils%20bible2.htm</ref> Some writers equate the veneration of Set by the [[Temple of Set]] theistic Satanism, <ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 82 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-05-12}}</ref> however the [[Temple of Set]] do not identify as Theistic Satanists. They believe the Egyptian deity Set is the real Dark Lord behind the name Satan, of whom Satan is just a caricature. Their practices primarily centre on self-development. In [[Anton LaVey]], founder of the [[Church of Satan]]'s works, the Black Flame is the inner desires of an individual. Within the temple of Set, the Black Flame is the individual's god-like core which is a kindred spirit to Set, and they seek to develop. In Theistic Satanism, the Black Flame is knowledge which was given to humanity by Satan, who is a being independent of the Satanist himself<ref>{{cite book | last=Ford | first=Michael | year=2005 | title=Luciferian Witchcraft |pages=page 373 |url=http://books.google.co.uk/books?id=Jv_gilqk-pwC&pg=PA373&dq=%22black+flame%22+satan&lr=&sig=xX8XJPGG_-8fjt2pD4zVmCPEJao#PPA373,M1 | access date=2008-06-05}}</ref> and which he can dispense to the Satanist who seeks knowledge.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 82 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-06-05}}</ref>


=== Materialflussmodell ===
The diversity of views amongst Satanists, and the theistic nature of some Satanists, was seen in a survey in 1995. Some spoke of seeing Satan not as someone dangerous to those who seek or worship him, but as someone that could be approached as a friend. Some refer to him as ''Father'',though some other Theistic Satanists consider that to be confused or excessively subservient.<ref>{{cite book | last=Pike | first=Randall | year=2007 | title=The Man with Confused Eyes | url=http://books.google.co.uk/books?id=Gc_5ulVoKe0C&printsec=frontcover&dq=The+Man+with+Confused+Eyes&lr=&sig=QQEyatC_41l-s_eSGcga8y7JSiE | access date=2008-05-12}}</ref> However, referring to Satan as his follower's father occurs in the Bible (John 8:44.) Satan is also portrayed as a father to his daughter, Sin, by [[Milton]] in [[Paradise Lost]].
Das abschließende und zusammenfassende Element der Materialflusskostenrechnung bildet das Materialflussmodell. Dieses Modell stellt den gesamten Materialfluss der Materialflusskostenrechnung graphisch dar und beinhaltet den Input, die Mengenstellen, den Output und den Materialverlust; verbunden durch Pfeile, die den Fluss der Produkte und der Verluste aufzeigen.<ref>Österreichisches Normungsinstitut 2010, S. 13f.</ref>


== Implementierung ==
Some groups are mistaken by scholars for Theistic Satanists, such as the First Church of Satan.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 82 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&printsec=frontcover&dq=The+Re-enchantment+of+the+West&lr=&sig=BmuWhU0n3TzA3fd4NfIBDPuCFjo#PPP1,M1 | access date=2008-06-05}}</ref> However, the founder of the FCoS considers what he calls "devil-worship" to often be a symptom of psychosis.<ref>http://alleeshadowtradition.com/psychosis.html</ref>
Die Implementierung der Materialflusskostenrechnung im Unternehmen erfolgt mithilfe von zehn Punkten.
Other groups such as the 600 Club,<ref>{{cite book |last=Lewis | first=James R. | coauthor=Jesper Aagaard Petersen | title=Controversial New Religions |
pages=page 429 | publisher=Oxford University Press | year=2004
|url=http://books.google.co.uk/books?id=e0TfqG3XNmEC&printsec=frontcover&dq=Controversial+New+Religions&sig=ZOIBD3jI0X478aRBL_6TSmba3lE |access date=2008-05-24}}</ref> are accepting of all types of Satanist, as are the Sinagogue of Satan, which aims for the ultimate destruction of religions, paradoxically including itself, and encourages not self-indulgence, but self-expression balanced by social
responsibility. <ref>{{cite book | last=Brown | first=Seth | year=2004 | title=Think You're the Only One?
Oddball Groups Where Outsiders Fit In | pages=page 99-100 | publisher=Barnes and Noble | isbn=0760757089}}</ref>


Die einzelnen Schritte sind in den [[Demingkreis|PDCA-Kreislauf]] eingebunden. PDCA steht für ''Plan'' (eine Verbesserung planen), ''Do'' (Durchführung der Planungen), ''Check'' (Überprüfung der durchgeführten Maßnahmen) und ''Act'' (ständige Umsetzung beziehungsweise Anpassung) und ist ein Zyklus zur ständigen Verbesserung.<ref>Brunner/Wagner 2008, S. 258.</ref>
Theistic Satanism often involves a religious commitment rather than being simply an [[occult]] practice based on dabbling or transient enjoyment of the rituals and magic involved.<ref>{{cite book | last=Partridge | first=Christopher Hugh | year=2004 | title=The Re-enchantment of the West |pages=page 83 |url=http://books.google.co.uk/books?id=g05THJPH5xUC&pg=PA82&dq=%22traditional+satanism%22+date:1500-2008&lr=&num=50&as_brr=0&sig=YlACk-aeMwxBaflwts3p75efm5E | accessdate=2008-05-12}}</ref><ref>{{cite book | last=Gallagher | first=Eugene V. | year=2004 | title=The New Religious Movements Experience in America|pages=page 190 |url=http://books.google.co.uk/books?id=uXoUYS4H1GsC&pg=PA190&dq=%22traditional+satanist%22+date:1500-2008&lr=&num=50&as_brr=0&sig=fneOLz_iRCH9MYEr24SsABy_P_s#PPA197,M1 | accessdate=2008-05-12}}</ref> Practitioners may choose to perform a [[diabolical pact|pact]] or self-dedication rite, although there are arguments over whether it is best to do this at the beginning of their time as a Theistic Satanist, or once they have been practicing for some time.<ref>[http://www.theisticsatanism.com/rituals/pact/pact-init.html#oath Pacts and self-initiation<!-- Bot generated title -->]</ref>


Tabelle 1: Implementierungsablauf der Materialflusskostenrechnung<ref>Österreichisches Normungsinstitut 2010, S. 14.</ref>
== See also ==
{| class="wikitable"
* [[Satanism]]
! Nummer
* [[Azazel]]
! PDCA
* [[Devil]]
! Inhalt
* [[Left Hand Path]]
|-----
* [[Luciferianism]]
| 1 || Plan || Managementbeteiligung
* [[Stregheria]]
|-----
* [[magic (paranormal)|Magic]]
| 2 || Plan || Bestimmung der notwendigen Sachkenntnis
* [[Folk religion]]
|-----
| 3 || Plan || Festlegung der Systemgrenze
|-----
| 4 || Plan || Einrichtung von Mengenstellen
|-----
| 5 || Do || Bestimmung von Input und Output für jede Mengenstelle
|-----
| 6 || Do || Mengenbestimmung der Materialflüsse in physikalischen Einheiten
|-----
| 7 || Do || Mengenbestimmung der Materialflüsse in monetären Einheiten
|-----
| 8 || Check || Datenzusammenfassung und Auswertung
|-----
| 9 || Check || Kommunikation der Ergebnisse
|-----
| 10 || Act || Ermittlung und Bewertung von Verbesserungspotenzialen
|}


== Mögliche Anwendungsfelder ==
==References==
In folgenden Bereichen ist eine Anwendung der Materialflusskostenrechnung möglich:
{{reflist|2}}
* In [[Betrieb]]en und [[Öffentlicher Haushalt|öffentlichen Haushalten]],
* entlang von [[Lieferkette]]n und
* des [[Produktlebenszyklus]],
* in lokalen oder regionalen Gebieten sowie
* ganzen Staaten oder Staatenbunden.<ref>Moriguchi 2001, S. 881ff.</ref>


==Further reading==
== Siehe auch ==
* [[Energie- und Stoffstrommanagement]]
* Ellis, Bill, ''Raising the Devil: Satanism, New Religions and the Media'' (Lexington: University Press of Kentucky, 2000).
* [[Stoffstromanalyse]]
* Hertenstein, Mike; Jon Trott, ''Selling Satan: The Evangelical Media and the Mike Warnke Scandal'' (Chicago: Cornerstone, 1993).
* [[Umweltkostenrechnung]]
* Brown, Seth "Think you're the only one?" (Barnes & Noble Books 2004)
* Medway, Gareth J., ''The Lure of the Sinister: The Unnatural History of Satanism'' (New York and London: New York University Press, 2001).
* Palermo, George B.; Michele C. Del Re: ''Satanism: Psychiatric and Legal Views'' (American Series in Behavioral Science and Law) . Charles C Thomas Pub Ltd (November 1999)
* [[Albert Pike|Pike, Albert]], ''[[Morals and Dogma of the Ancient and Accepted Scottish Rite of Freemasonry|Morals and Dogma]]'' (1871)
* Richardson, James T.; Joel Best; [[David G. Bromley]], ''The Satanism Scare'' (New York: Aldine de Gruyter, 1991).
* Vera, Diane, ''[http://www.theisticsatanism.com/ Theistic Satanism]: The new Satanisms of the era of the Internet]''
*{{cite book | author=Zacharias, Gerhard| title=The Satanic Cult | year=1980}} Translated from the German 'Satanskult und Schwarze Messe' by Christine Trollope. <!-- Does this have an ISBN? If not it can't very well be worth noting here -->


== External links ==
== Literatur ==
* F. Brunner (Hrsg.), K. Wagner: ''Taschenbuch Qualitätsmanagement. Leitfaden für Studium und Praxis.'' 4. Auflage. München/Wien 2008.
*[http://altreligion.about.com/library/bl_theisticsatanism.htm Articles and essays about Theistic Satanism] from [[about.com]]
* Environmental Industries Office, Environmental Policy Division, Industrial Science and Technology Policy and Environment Bureau, Ministry of Economy, Trade and Industry: ''Guide to Material Flow Cost Accounting.'' Ver. 1, Tokio 2007. {{Webarchiv |url=http://www.meti.go.jp/policy/eco_business/pdf/mfca%20guide20070822.pdf |text=(PDF) |wayback=20110927070822}}
*[http://www.satanservice.org/ Satanism Archive]
* K. Kokubu, M. Nakajima: ''Sustainable accounting initiatives in Japan: pilot projects of material flow cost accounting.'' In: J. Seiler-Hausmann, C. Liedtke, E. von Weizsäcker (Hrsg.): ''Eco-efficiency and Beyond. Towards the sustainable enterprise.'' Sheffield 2004, ISBN 1-874719-60-8, S. 100–112.
*[http://www.theisticsatanism.com/other.html Theistic Satanism and Left Hand Path oriented links]
* Y. Moriguchi: ''Material Flow Accounting as a Tool for Industrial Ecology.'' In: ''EcoDesign 2001: 2nd International Symposium on Environmentally Conscious Design and Inverse Manufacturing.'' 2001, S. 880–885.
*[http://dmoz.org/Society/Religion_and_Spirituality/Esoteric_and_Occult/Satanism/Organizations/ Open Directory Project: Satanism Organizations]
* OECD: ''Eco-Innovation in Industry. Enabling green growth.'' o.&nbsp;O. 2009. [http://www.keepeek.com/Digital-Asset-Management/oecd/environment/eco-innovation-in-industry_9789264077225-en Free preview der OECD]
*[http://www.sosatan.org/ Sinagogue of Satan]
* Österreichisches Normungsinstitut: ''Umweltmanagement – Materialflusskostenrechnung – Allgemeine Rahmenbedingungen (EN ISO 14051, Entwurf).'' Wien 2010.
* Y. Onishi, K. Kokubu, M. Nakajima: ''Implementing Material Flow Cost Accounting in a Pharmaceutical Company.'' In: S. Schaltegger (Hrsg.): ''Environmental Management Accounting for Cleaner Production.'' (= ''Eco-Efficiency in Industry and Science.'' Band 24). o.&nbsp;O. 2008, ISBN 978-1-4020-8912-1, S. 395–410.
* {{Webarchiv |url=http://www.uni-augsburg.de/upd/2011/okt-dez/2011_235/ |text=''Die neue DIN-EN-ISO 14051 Materialflusskostenrechnung. Ein Nachhaltigkeitsprodukt der Universität Augsburg geht um die Welt.'' |wayback=20111206164722}} Universität Augsburg, 2011.
* B. Wagner, M. Nakajima, M. Prox: ''Materialflusskostenrechnung – die internationale Karriere einer Methode zu Identifikation von Ineffizienzen in Produktionssystemen.'' In: ''Umweltwirtschaftsforum.'' 18. Jg., Nr. 3–4, 2010, S. 197–202.
* M. Walz, E. Günther: ''What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis.'' In: ''Journal of Industrial Ecology.'' Vol. 25, Nr. 3, Juni 2021, S. 593–613.


== Weblinks ==
{{DEFAULTSORT:Theistic satanism}}
* [https://www.leuphana.de/institute/csm.html Centre for Sustainability Management der Universität Lüneburg]
[[Category:Luciferianism]]
* [http://www.jku.at/uwi/content Institut für Betriebliche und Regionale Umweltwirtschaft der Johannes Kepler Universität Linz]
[[Category:Satanism]]
* [http://www.uni-klu.ac.at/socec/inhalt/1.htm Institut für Soziale Ökologie der Alpen-Adria Universität Klagenfurt]
* [http://www.nagus.din.de/cmd%3Bjsessionid=3686DEA116ECA9FEAF99E8B35B9DA6E1.4?workflowname=infoInstantdownload&docname=1803739&contextid=nagus&servicerefname=dino&ixos=toc Inhaltsverzeichnis der DIN EN ISO 14051 in Deutsch und Englisch, PDF]
* [http://emu.tkk.fi/eman2007/parallel/viere-schaltegger.pdf Beispiel einer Materialflusskostenrechnung entlang einer Lieferkette in Englisch, PDF]


== Einzelnachweise ==
[[es:Satanismo tradicional]]
<references />
[[he:כת השטן]]

[[nl:Theïstisch satanisme]]
[[Kategorie:Ökologieorientierte Betriebswirtschaftslehre]]
[[ru:Дьяволопоклонничество]]
[[Kategorie:Umweltschutz]]
[[fi:Saatananpalvonta]]
[[Kategorie:Materialfluss|Kostenrechnung]]

Aktuelle Version vom 28. April 2025, 06:57 Uhr

Die Materialflusskostenrechnung ist ein Kostenrechnungsansatz in der Produktionswirtschaft, um Material- und Energieverbräuche von Unternehmen zu senken und ihre umwelt- und kostenbezogene Leistungsfähigkeit zu steigern.[1]

Grundlagen und Ziel

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Die Materialflusskostenrechnung entstand Ende der 1980er Jahre und wurde Ende 2011 als Umweltmanagementnorm ISO 14051 verabschiedet.[2] Sie fällt in die Gruppe der material- und energieflussorientierten Kostenrechnungsansätze, die zur Anwendung kommen, wenn die betriebliche Material-, Öko- und Kosteneffizienz gesteigert werden soll. Bei der Materialflusskostenrechnung geht es also um die Erfassung der Material- und Energieflüsse. Diese physikalischen Größen werden in weiterer Folge monetär bewertet. Somit kann man Ineffizienzen feststellen, dadurch den Ressourcenverbrauch senken und die Umweltleistung verbessern.[1]

Ziel der Materialflusskostenrechnung ist es, den Unternehmen ein Instrument zur Verfügung zu stellen, damit sie ihre Material- und Energieverbräuche senken und ihre umwelt- und kostenbezogene Leistungsfähigkeit steigern können. Dieses Ziel soll durch

erreicht werden.[3]

Kostenarten

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Im Rahmen der Materialflusskostenrechnung werden vier Arten von Kosten erhoben:

Materialkosten

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Materialkosten sollen für jeden Input, der in die Mengenstelle eingeht, und jeden Output, der die Mengenstelle verlässt, berechnet werden. Zugrunde liegend können historische Anschaffungskosten, Standardkosten oder Wiederbeschaffungskosten sein. Berechnet werden die Materialkosten durch Multiplikation der physikalischen Einheiten mit den Materialstückkosten. Auch die Veränderung im Materialbestand darf bei der Berechnung des Outputs nicht vergessen werden.[4]

Energiekosten

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Energiekosten sollten ebenfalls für jede Mengenstelle erhoben werden, die Berechnung erfolgt wiederum durch Multiplikation des Energieverbrauchs pro Mengenstelle mit dem Kosten pro Einheit. Falls die Energiekosten nicht feststellbar sind, werden die Gesamtenergiekosten den Mengenstellen mittels Allokation zugeordnet.[5]

Systemkosten

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Systemkosten sind Kosten, die durch die Handhabung von Materialflüssen anfallen. Dazu zählen z. B. Arbeitskosten, Abschreibungen, Wartung und Transport. Nicht dazu gehören die Material-, Energie- und Abfallmanagementkosten. Auch hier sollten die Systemkosten pro Mengenstelle erhoben und monetär erfasst werden. Ist dies nicht möglich, so muss mit den Gesamtsystemkosten eine Kostenallokation durchgeführt werden.[5]

Abfallmanagementkosten

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Abfallmanagementkosten bezeichnen jenen Aufwand, der durch den Umgang mit Materialverlusten entsteht. Sie werden immer den Materialverlusten und nicht dem Produkt zugerechnet. Falls die Kosten pro Mengenstelle nicht zur Verfügung stehen, wird wiederum die Kostenallokation herangezogen.[5]

Elemente

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Die Elemente einer Materialflusskostenrechnung sind:

  • Mengenstelle,
  • Materialbilanz,
  • Kostenrechnung und
  • Materialflussmodell

Mengenstelle

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Eine Mengenstelle besteht aus einem Teil oder mehreren Teilen eines Prozesses. Für diesen oder diese werden zuerst die Material- und Energieflüsse in physikalischen Einheiten erhoben, um anschließend die Material-, Energie-, System- und Abfallmanagementkosten monetär ausdrücken zu können.[6]

Materialbilanz

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Pro Mengenstelle sollte eine Materialbilanz erstellt werden, zur Hilfestellung kann diese graphisch dargestellt werden. So soll gezeigt werden, welcher Input in die Mengenstelle eingeht, wie hoch der Lagerbestand vor und nach Produktion ist, und welcher Output aus der Mengenstelle entnommen wird.[6]

Kostenrechnung

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In der Kostenrechnung werden die physikalischen Einheiten in monetäre Aufwände umgerechnet. Das heißt, der Input ergibt sich aus den vier Kostenarten, der Materialanfangs- und Endbestand wird monetär ausgedrückt und der Output, der aus Produkt und Materialverlust besteht, ergibt sich ebenfalls aus den vier Kostenarten. Allerdings werden die Abfallmanagementkosten des Outputs nur dem Materialverlust zugerechnet, nicht dem Produkt. Falls der Output einer Mengenstelle zum Input einer anderen Mengenstelle wird, ergeben die Kosten für den Output gleichzeitig den Verrechnungspreis. Werden wiederaufbereitete Materialien als Input verwendet, so können entweder die Wiederaufbereitungskosten (bestehend aus den vier Kostenarten ohne die Anschaffungskosten für den Materialinput, der zum Materialverlust wurde) oder alle mit den wiederaufbereiteten Materialien verbundenen Kosten verrechnet werden (bestehend aus den vier Kostenarten sowie den Materialanschaffungskosten für den Materialinput, der zum Materialverlust wurde).[7]

Wie schon erwähnt, sollten jegliche Kosten pro Mengenstelle verfügbar sein. Ist dies nicht der Fall, kommt die Kostenallokation zum Einsatz. In einem ersten Schritt sollen die Gesamtkosten den verschiedenen Mengenstellen zugewiesen und in einem zweiten Schritt entweder den Produkten oder den Materialverlusten zugerechnet werden.[8]

Materialflussmodell

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Das abschließende und zusammenfassende Element der Materialflusskostenrechnung bildet das Materialflussmodell. Dieses Modell stellt den gesamten Materialfluss der Materialflusskostenrechnung graphisch dar und beinhaltet den Input, die Mengenstellen, den Output und den Materialverlust; verbunden durch Pfeile, die den Fluss der Produkte und der Verluste aufzeigen.[9]

Implementierung

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Die Implementierung der Materialflusskostenrechnung im Unternehmen erfolgt mithilfe von zehn Punkten.

Die einzelnen Schritte sind in den PDCA-Kreislauf eingebunden. PDCA steht für Plan (eine Verbesserung planen), Do (Durchführung der Planungen), Check (Überprüfung der durchgeführten Maßnahmen) und Act (ständige Umsetzung beziehungsweise Anpassung) und ist ein Zyklus zur ständigen Verbesserung.[10]

Tabelle 1: Implementierungsablauf der Materialflusskostenrechnung[11]

Nummer PDCA Inhalt
1 Plan Managementbeteiligung
2 Plan Bestimmung der notwendigen Sachkenntnis
3 Plan Festlegung der Systemgrenze
4 Plan Einrichtung von Mengenstellen
5 Do Bestimmung von Input und Output für jede Mengenstelle
6 Do Mengenbestimmung der Materialflüsse in physikalischen Einheiten
7 Do Mengenbestimmung der Materialflüsse in monetären Einheiten
8 Check Datenzusammenfassung und Auswertung
9 Check Kommunikation der Ergebnisse
10 Act Ermittlung und Bewertung von Verbesserungspotenzialen

Mögliche Anwendungsfelder

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In folgenden Bereichen ist eine Anwendung der Materialflusskostenrechnung möglich:

Siehe auch

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Literatur

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  • F. Brunner (Hrsg.), K. Wagner: Taschenbuch Qualitätsmanagement. Leitfaden für Studium und Praxis. 4. Auflage. München/Wien 2008.
  • Environmental Industries Office, Environmental Policy Division, Industrial Science and Technology Policy and Environment Bureau, Ministry of Economy, Trade and Industry: Guide to Material Flow Cost Accounting. Ver. 1, Tokio 2007. (PDF) (Memento vom 27. September 2011 im Internet Archive)
  • K. Kokubu, M. Nakajima: Sustainable accounting initiatives in Japan: pilot projects of material flow cost accounting. In: J. Seiler-Hausmann, C. Liedtke, E. von Weizsäcker (Hrsg.): Eco-efficiency and Beyond. Towards the sustainable enterprise. Sheffield 2004, ISBN 1-874719-60-8, S. 100–112.
  • Y. Moriguchi: Material Flow Accounting as a Tool for Industrial Ecology. In: EcoDesign 2001: 2nd International Symposium on Environmentally Conscious Design and Inverse Manufacturing. 2001, S. 880–885.
  • OECD: Eco-Innovation in Industry. Enabling green growth. o. O. 2009. Free preview der OECD
  • Österreichisches Normungsinstitut: Umweltmanagement – Materialflusskostenrechnung – Allgemeine Rahmenbedingungen (EN ISO 14051, Entwurf). Wien 2010.
  • Y. Onishi, K. Kokubu, M. Nakajima: Implementing Material Flow Cost Accounting in a Pharmaceutical Company. In: S. Schaltegger (Hrsg.): Environmental Management Accounting for Cleaner Production. (= Eco-Efficiency in Industry and Science. Band 24). o. O. 2008, ISBN 978-1-4020-8912-1, S. 395–410.
  • Die neue DIN-EN-ISO 14051 Materialflusskostenrechnung. Ein Nachhaltigkeitsprodukt der Universität Augsburg geht um die Welt. (Memento vom 6. Dezember 2011 im Internet Archive) Universität Augsburg, 2011.
  • B. Wagner, M. Nakajima, M. Prox: Materialflusskostenrechnung – die internationale Karriere einer Methode zu Identifikation von Ineffizienzen in Produktionssystemen. In: Umweltwirtschaftsforum. 18. Jg., Nr. 3–4, 2010, S. 197–202.
  • M. Walz, E. Günther: What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis. In: Journal of Industrial Ecology. Vol. 25, Nr. 3, Juni 2021, S. 593–613.
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Einzelnachweise

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  1. ↑ a b Wagner, Nakajima, Prox 2010, S. 197f.
  2. ↑ Die neue DIN-EN-ISO 14051 Materialflusskostenrechnung. Ein Nachhaltigkeitsprodukt der Universität Augsburg geht um die Welt. (Memento vom 6. Dezember 2011 im Internet Archive) Universität Augsburg, 2011.
  3. ↑ Österreichisches Normungsinstitut 2010, S. 9.
  4. ↑ Österreichisches Normungsinstitut 2010, S. 16.
  5. ↑ a b c Österreichisches Normungsinstitut 2010, S. 17.
  6. ↑ a b Österreichisches Normungsinstitut 2010, S. 10.
  7. ↑ Österreichisches Normungsinstitut 2010, S. 11ff.
  8. ↑ Österreichisches Normungsinstitut 2010, S. 12.
  9. ↑ Österreichisches Normungsinstitut 2010, S. 13f.
  10. ↑ Brunner/Wagner 2008, S. 258.
  11. ↑ Österreichisches Normungsinstitut 2010, S. 14.
  12. ↑ Moriguchi 2001, S. 881ff.
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