Under CopyrightFechter, ManuelManuelFechterDietz, ThomasThomasDietzBauernhansl, ThomasThomasBauernhansl2022-03-1421.1.20202019https://publica.fraunhofer.de/handle/publica/40628810.1109/COASE.2019.884284810.24406/publica-r-4062882-s2.0-85072981938Reconfigurable assembly systems require new ways of economic decision making, as the static, long term purchasing rules, do not meet the requirements and constraints of modern reconfigurable production. The dedication of operating resources to one single assembly process is no longer feasible due to changing environments and fast innovation cycles. Hardware allocation and operation is intended to be a result of permanent re-evaluation and re-configuration doing different product and technology life cycles. The paper outlines an approach for cost calculation in hybrid assembly scenarios based on an activity-based resource leasing model, which can be benchmarked to human workforce costs in manual assembly for investment decision making.enhybrides MontagesystemKostenrechnungEntscheidungsfindungconference paper