Abstract
This paper discusses a simulation aided approach of economy and productivity measures for organizational changes based on activity costs. The procedure is supported by the simulation package FEMOS in order to evaluate the planned production system dynamically. During the simulation run the activities will be executed exploiting the resource capacities of the system. The activity costs are calculated based on a resource cost model. This model consists of static cost factors for the resources which will be adapted during simulation in order to take into account the actual or planned production situation. With the help of an example it can be shown, that the calculation of activity costs is useful in reengineering processes.
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