## 4 Discussion and Conclusions  
This article presented a task-based allocation logic for products and machines within manufacturing systems. The basic task logic offers distinct advantages compared to conventional work plans and can act as an enabler for SOA in manufacturing systems. To show the advantages of this logic compared to the conventional work plan approach, we discussed the most prominent fields affected, factory planning and operational planning and control, and the existing and future IT infrastructure by looking at ISA-95 and RAMI 4.0. The basic task logic approach offers a new level of flexibility from factory and technology planning to operational production planning and control. By incorporating those disciplines which have ever been separated from each other in classical production environments, the new approach can overcome classical barriers and lead to a new level of agility and responsiveness. Industry 4.0 is revolutionizing manufacturing processes by integrating cyber-physical systems, advanced automation, and data-driven decision making. In this context, service-oriented architecture (SOA) is a promising framework for enhancing the interoperability and agility of Industry 4.0 systems. This paper explored the integration of the SOA approach within Industry 4.0 and its contributions to networked systems, new data protocols, and digital twin solutions. However, the conventional allocation of products and manufacturing equipment through work plans, as is standard in the IT infrastructure of Industry 3.X, does not serve as part of the future of manufacturing. The restrictions and limited flexibility associated with this concept do not allow for the flexible, situational allocation of products and machines, nor support the automated updating of information in higher layers of the RAMI 4.0 framework when it comes to aspects like process improvement on machines of changes in machine availability. The basic task approach presented in this paper offers a potential solution. Separating the what (tasks or transformation) from the how (machine) allows for a dynamic and situational allocation. This lays the groundwork for the potential implementation of SOA in manufacturing systems as a means of decentralized control. The same applies to data consistency and data maintenance in connected factories. The integration of the SOA approach in Industry 4.0 could enable the creation of networked systems that facilitate seamless communication and collaboration among various components, including machines, devices, and software systems. When incorporating the SOA approach in Industry 4.0, new data protocols that enable effective data management and analysis have to be developed. Leveraging the principles of service orientation, these protocols have to facilitate the capture, processing, and transmission of data throughout the industrial network, ensuring real-time access to accurate and relevant information. Furthermore, utilizing the SOA approach in Industry 4.0 contributes to implementing digital twin solutions. Digital twins, virtual replicas of physical assets and processes, enable the simulation, monitoring, and analysis of industrial systems in a virtual environment. By integrating the SOA approach, digital twin solutions should be enabled to seamlessly interact with other components of the Industry 4.0 ecosystem, allowing for real-time data exchange, performance monitoring, and remote control, thereby facilitating improved operational efficiency, predictive maintenance, and product lifecycle management. It has to be emphasized that the presented work consists of a theoretical framework aiming at contributing to a solution for a classical dilemma in production and factory planning. In order to be able to determine the necessary investments in industrial implementation with sufficient lead time, a significant part of the factory planning in classical approaches is based on well-founded assumptions.