Methods for cost calculation of Laser-based Additive Manufacturing (LAM) have evolved over the last two decades. Starting from a rapid prototyping manufacturing method, cost calculation over time included more than single part production for small series or mixed batches. New machine developments nowadays aim at large scale production and introduce modular machine designs that give LAM factory operators more decision freedom on machine configurations and expansibility. To leverage this new possibilities, LAM costing methods must be adapted to calculate and visualize the economic consequences of different module configurations.In this work a modelling architecture of L-PBF machines using virtual modules is presented. Using principles of the industry 4.0 communication standard OPC UA, a virtual machine is set up, parametrized and connected to the AM digital process chain. Two different views on the cost information are used, optimized for different use cases.First, the product view allows detailed analysis of cost allocation to parts in mixed batches and the layered geometry of the part. Second, the machine view tracks utilization of all machine modules, divided into the states idle, active, off and maintenance. The theoretical Overall Equipment Effectiveness (OEE) is calculated on a module basis, enabling economic analysis and optimization of module composition as well as module improvements and new modular machine constellations. This allows focusing research and development on most valuable improvements. By calculating different scenarios like spare part production, mass production or rapid prototyping, the part portfolio to be manufactured can be considered.