This master¿s thesis investigates the usage of reversible solid oxide cells (rSOC) in Austria¿s energy-intensive industry. The aim is to make a statement about the economic feasibility of such a system in the different sections of industry. To begin with, the properties of rSOC-systems and their uses and applications in industry will be addressed. Based on Austria¿s national waste heat register, a selection of suitable energy-intensive fields of industry will be made, which will subsequently be analysed in greater detail. By means of the temperature ranges and the waste heat potential, the following industries are suitable for a quantitative and qualitative study: Paper industry, steel production, cement industry, lime industry, glass industry, brick industry, refractory industry and chemical industry. The qualitative analysis provides an insight into the technical usability of waste heat flows in the individual processes. This analysis has not yielded unequivocal suitability of the use of rSOC-systems in the Chemical industry, the refractory industry, lime production and the paper industry. The suitable fields of industries for the use of an rSOC-system are the glass industry, cement industry and steel production. The quantitative analysis provides information about the energy currents and the timelines in the different industries. Subsequently, models and time series are created using the Ganymed are created for the industry sectors. These time series then feed into different operating scenarios. A first economic statement concerning the viable operating hours of a rSOC-systems, based on the operating costs can be made. To determine the most economically suitable mode of operation, the individual scenarios of the industry sectors are optimised using algorithms. This optimisation shows that the electrolysis operating hours during the course from 2030 to 2050 are significantly decreased due to the heightened electrical and lowered hydrogen prices. The resulting profit for full utilisation of the potential waste heat in the year 2030 is 5,5 million ¿ in the gas industry, 11 million ¿ in the cement industry and 6,2 million ¿ in the steel production industry. In the year 2050, this profit is halved, regardless in which industry sector, due to the price developments. These results show, that the usage of waste heat for the production of steam can raise the profitability of a rSOC-system by 27,7% in the year 2030 and by 9% in the year 2050. Assuming the investment and operative costs, the operating time to cover these costs results in 6,2 to 6,6 years when a static assumption of the yearly result for 2030 is made.