This master thesis deals with the evaluation of perforation processes for the production of acoustic composite structures in the aviation. The aim of this thesis was to carry out a technical as well as an economic evaluation of the currently available production methods using two specific parts. Prior to the evaluation an intensive literature research was carried out on the presently available production methods. In addition to the common methods, also patents and processes, which are still under experimental development, were identified. For the technical evaluation of the processes a value benefit analysis was selected. For the detailed assessment an internal expert jury was set up to assist the evaluation. The economic valuation was carried out by determining key figures such as amortization, hourly rate and budget cost rates. The graphic comparison of the technical and economic aspects provided a clear picture of the results of this assessment. It has been shown that, a procedure protected by patents delivers the best overall performance. However, it has to be noted that the knowledge was very low and thus the uncertainty in the evaluation was very high. From the remaining processes non could provide both, a technical and an economic superiority. Therefore, the future decision for a particular procedure presents itself as a compromise in which the technical necessity and economic sensibility must be counterbalanced.