The paper describes the procedure model AKUE, which aims at the improvement and assurance of quality and cost efficiency in the context of the introduction of e-learning and the development of digital learning material. AKUE divides the whole planning and implementation process into four different phases: analysis, conception, implementation, and evaluation. AKUE analyses at which level of the organization or curriculum decisions have to be made. Accordingly, it differentiates various types of projects for which different planning methods and quality criteria are applied. For each step, specific worksheets and procedures are applied in order to support planning and decision making. Through the definition of outcomes and feedback loops at each step, quality standards and cost efficiency can be achieved.