Benjamin Oebel, M.Sc. is a studied industrial engineer and a research associate at the Nuremberg Institute of Technology and currently pursuing his PhD in the EU-funded research project FOODCoST. The FOODCoST project aims on calculating the external follow-up costs of the food industry. Benjamin Oebel's research focuses on the further development of the true cost accounting methodology, in particular the consideration of social follow-up costs as well as the examination of implementation perspectives in practice.