Material flow systems provide the connection between the production areas within a company. The complexity of material flows, as well as the wide range of technical design options, require systematic planning to enable successful changes. Therefore, the systematic planning of material flow systems represents the main topic of this thesis. Based on theoretical models, the steps of the material flow planning are defined with a special focus placed on the current state analysis. Furthermore, different methods of material flow visualisation are examined on their applicability throughout the studied process in the practical part of this thesis. The examined process represents the output of loaded pallets in a Hilti AG plant which has a high transport intensity. Using the findings from the theoretical analysis, the rearrangement of this process takes place. After a detailed investigation of the current situation, different alternatives of the material flow process are developed. One of them is selected based on the results of a value benefit analysis. Additionally, the cost effectiveness and the performance of the selected alternative are evaluated. In conclusion the new concept is presented.