Although the relocation trend has slightly decreased during the last five years, nowadays more companies plan to shift abroad in the near future. In particular small- and medium-sized companies plan the relocation of parts of their value chain. The disadvantage of the German location can only be compensated by a combination of cost optimization and an increase of productivity. A systematic procedure and the application of sophisticated evaluation tools support the company in its process of decision making. Considering the type of business, guidelines for competitive value chain management can be developed.