Institut für Unternehmensführung

Dr. Maximilian Sandholzer

  • Partner


Maximilian Sandholzer started working and researching at the chair in April 2012 as a student research and teaching assistant during his studies of Industrial Engineering and Management at the KIT. During his Bachelor and Master studies, he gained professional experience as a student consultant and during as an intern at Daimler, The Boston Consulting Group and Volkswagen Consulting China. He also was an exchange student at Tsinghua University, Beijing during his master studies. Upon completion of his Master degree, he completed his doctoral thesis project at the University of Leipzig and then started working for the Boston Consulting Group in Munich.


Cost of ownership in the semiconductor industry

Calculations for cost of ownership (COO) play a mediating role in the semiconductor industry in a public setting (e.g. when evaluating the next generations of manufacturing technology) and in a private setting (e.g. when making equipment purchasing decisions). Furthermore, a standard for the calculation of COO is existent in the semiconductor industry, which provides one of the rare examples of an established industry-wide standard for management accounting. Our research therefore took a closer look at this standard from two perspectives: the mediating capacity of the standard, and the history of developing the SEMI E10 standard.


  • Sandholzer, M. & Wouters, M. (2018). A research note on the history of the standard for the calculation of cost of ownership in the semiconductor industry. Accepted for publication in Accounting History.
  • Wouters, M., & Sandholzer, M. (2018). How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry. Management Accounting Research.
  • Sandholzer, M., Deutsch, T., Frese, T., & Winter, A. (2016). Medical students’ attitudes and wishes towards extending an educational general practice app to be suitable for practice: A cross-sectional survey from Leipzig, Germany. European Journal of General Practice22(2), 141-146.
  • Sandholzer, M., Deutsch, T., Frese, T., & Winter, A. (2015). Predictors of students’ self-reported adoption of a smartphone application for medical education in general practice. BMC medical education15(1), 91.
  • Sandholzer, M., Rurik, I., Deutsch, T., & Frese, T. (2014). Medical students’ expectations towards an implementation of a family medicine textbook as a comprehensive app in Germany. Journal of medical systems38(10), 125.