TY - JOUR N2 - In the article problems related to human labor and factors affecting the increasing use of industrial robots are discussed. Since human factors affect the production processes stability, robots are preferred to apply. The application of robots is characterized by higher performance and reliability comparing to human labor. The problem is how to determine the real difference in work efficiency between human operator and robot. The aim of the study is to develop a method that allows clearly definition of productivity growth associated with the replacement of human labor by industrial robots. Another aim of the paper is how to model robotized and manual operated workstation in a computer simulation software. Analysis of the productivity and reliability of the hydraulic press workstation operated by the human operator or an industrial robot, are presented. Simulation models have been developed taking into account the availability and reliability of the machine, operator and robot. We apply OEE (Overall Equipment Effectiveness) indicator to present how availability and reliability parameters influence over performance of the workstation, in the longer time. Simplified financial analysis is presented considering different labor costs in EU countries. L1 - http://www.czasopisma.pan.pl/Content/103878/PDF/5_The%20assessment%20of%20decision-making%20in%20cost%20management%20of%20the%20ancillary%20activity%20of%20production.pdf L2 - http://www.czasopisma.pan.pl/Content/103878 PY - 2018 IS - No 1 KW - decision-making KW - cost management KW - cement industry companies A1 - Łęgowik-Świącik, Sylwia PB - Production Engineering Committee of the Polish Academy of Sciences, Polish Association for Production Management VL - vol. 9 DA - 2018.03.30 T1 - The assessment of decision-making in cost management of the ancillary activity of production UR - http://www.czasopisma.pan.pl/dlibra/publication/edition/103878 T2 - Management and Production Engineering Review ER -