The material flow system in manufacturing companies is often considered to be of sec-ondary importance, its complex interdependencies with other areas of the company are often underestimated. As a result of accumulating system malfunctions and the associated farreaching consequences the demand for stable, lean and high flexible logistics systems arises. In addition to that there are increasing market demands with regard to delivery reliability, price optimisation, sustainability and quality. These aspects require elementary changes in the development of optimally designed internal material flow structures that meet both current and future requirements. Therefore, this master thesis aims to record existing material flowrelated structures with the help of appropriate instruments and to point out structural elements that are no longer up to date. Based on this, future oriented scenarios are developed from strategic, business management and performance oriented perspectives. The latter represent the starting point for purposeful preparation for a decision to be made in a timely manner between several variants of action regarding future oriented strategies and associated investments. The performance related focus provides for a subdivision into storage and transport as well as associated subsystems, includes the necessary methods for recording existing structures and aims to generate meaningful area key figures. This creates the basis for translating the latter into system based solutions which are compared from technical, organisational and strategic points of view. As an extension to this, business management analyses make it possible to gain insights into current monetary structures as well as to make initial financial delimitations of future effects of individual variants of action. The focus is on the recording of material flow specific costs and the analysis of individual balance sheet items with reference to the material flow subsystem. From a strategic point of view, qualitative representations of strategy elevant aspects as well as the bundling and condensation of quantitative information and data are thematised and realised in a systematic form with reference to the present and the future. The methods chosen here are used in such a way that it is possible to make adjustments at a later date with a minimum of effort. In this way their continued existence is ensured in the long term, while at the same time previously unnoticed connections and dynamics are made visible.