The recycling of metals is both economically and ecologically worthwhile compared to the production of primary raw materials. The European Union and national states are taking initiatives and actions to increase the share of recycled materials. Aluminum and tin are valuable industrial metals while their extraction causes various negative impacts. Both metals together are used as alloy in the friction bearing industry. The production of friction bearings produces production scrap. There is no optimal recycling process to treat this scrap. The subject of this Master's thesis is to develop the founding concept for a recycling and refining company based on an innovative process for these production scraps. For this purpose, a business plan will be prepared for a period of three years. The elaboration shows that capital of € 242,000 is required to build a company that has a processing capacity of 360 tonnes of aluminum-tin scrap per year. After high initial investments, the breakeven point can be reached after 18 months. This argues for the implementation of the project in 2018.