The company Leube is running a Portland cement works in Gartenau near Salzburg. The energy- and material consumption is collected in different electronic data systems. A standardized visualization of the energy- and material flow is not realised so far. The aim of the thesis was a complete collection of all energy- and material flows and visualization with the software Umberto. As materials compressed air, raw materials, semi-finished-products and products were considered. The field of energy included electricity, gas, burning materials, fuels and heat. In addition, the emissions flow was considered. The graphical analysis was done via sankey diagrams. Next optimisation potentials were identified and valued. Finally optimisation steps were deduced. The heat of the coolers waste air could be used for drying additional grinding material. An examination of the pressure air system is proposed. The system puts in a considerable amount of false air. The data system includes some contradictions. Regularly balancing of the works main parts is recommended. The thesis closes with a concept for implementation and actualisation of energy- and material balancing into the companys management system.