Optimierung der Lieferketten im internationalen und innergemeinschaftlichen europäischen Raum durch Implementierung eines Supply Chain Control Towers im Sinne der Nachhaltigkeit zur Vermeidung und Reduzierung von Risiken unter Bersücksichtigung von Zoll- und umsatzstuerlichen Aspekten

Abstract

Motivation and problem definition Companies face major challenges due to globalization and the complexity of international supply chains. Customs clearance, tax compliance and the call for ever more sustainable concepts demand a high degree of efficiency and transparency to counteract risks and secure competitive advantages. DSI Underground Austria GmbH is a company with global supply relationships. Problems relating to supply chain processes are omnipresent. Delivery delays and inefficient information flows must be optimized, and complex customs and tax regulations must be adhered to. The aim of this bachelor thesis was therefore to create optimization potentials in the international and intra-community supply chain processes of DSI Underground Austria GmbH and to develop solutions, through the implementation of an SCCT. Content structure and methodology The thesis is divided into six chapters. First, the theoretical foundations of SCM, sustainability and customs and tax law were developed. This was followed by a detailed analysis of the existing supply chain processes at DSI Underground Austria GmbH. Weak points and optimization potentials were identified in this way and a concept for implementing an SCCT was developed based on these findings. This made it possible to identify potential benefits in terms of efficiency, sustainability and compliance. The methodology included literature research, process analyses and the application of SCCT concepts to the specific corporate context. Concrete results of the work The analysis showed that the implementation of an SCCT offers considerable optimization potential for DSI Underground Austria GmbH. Centralized control and real-time monitoring of the supply chain contribute to the reduction of delivery delays. Information flows are to be further improved, and customs processes automated. This will lead to a significant increase in efficiency, a reduction in costs and a reduction in the ecological footprint. In addition, the SCCT will be assigned a role in improving compliance with customs and tax regulations in the future. The result should be a reduction in compliance risks and, at the same time, an increase in the company's competitiveness. However, the work also highlights the challenges of implementation. Specifically, about technological integration, organizational adjustments and regulatory requirements. The results of the work provide DSI Underground Austria GmbH with concrete recommendations for the successful implementation of an SCCT. This enables the company to sustainably optimize and strengthen its supply chain processes.

Date of Award	2025
Original language	German (Austria)
Supervisor	Hubert Scholl (Supervisor)