Over the past decade, as a result of world-wide stagnation – combined with the entrance of low wage competitors to the market – the situation of the manufacturing industries in the industrialized economies became more competitive. Although it is not accompanied by an increasing output, the application of flexible manufacturing as a new process technology seems to enable the enterprise to gain productivity and to push up it's competitive strength.Therefore, the necessity to introduce these technologies is emphasized in numerous discussions. On the other hand these technologies require capital-intensive investments. So the capacity of reducing costs seems to be a decisive measure of economic advantage.