DT Swiss AG, a global leader in high-quality bicycle parts, sought to fortify its operational controlling and cost management. Furthermore, the thesis embarked on constructing a tailored Key Performance Indicator (KPI). This KPI, based on basket analysis, aimed to uncover cost deviations and pave the way for data-driven insights that shape strategic decisions.

The investigation began with a thorough assessment of relevant literature in order to properly anchor the KPI within existing ideas and procedures. This well-structured theoretical framework provided a solid foundation for the future construction of a thorough basket analysis methodology. The journey then continued with demanding steps to establish a functional KPI that permitted cost basket comparisons across time. The percentage difference was revealed by this comparison, resulting in actionable insights that significantly inform strategic decision-making.

As a result of this diligent endeavor, a sophisticated Key Performance Indicator (KPI) was successfully devised and implemented, tailored specifically to the operational needs of DT Swiss AG. This KPI employs a basket analysis approach, offering a robust methodology to examine and interpret cost deviations. Through this index-based analysis, a clear and comprehensive view of shifting cost dynamics emerged, providing decision-makers with an effective tool to navigate the intricacies of cost management. Beyond its immediate implementation, the study also outlined pathways for future enhancement. Geographic basket analysis was explored, revealing insights into cost variations across different regions, and the potential for greater strategic optimization was illuminated through the concept of process automation. The culmination of this study signifies a significant stride towards DT Swiss AG's commitment to operational excellence, data-driven decision-making, and sustained leadership in the competitive landscape of bicycle parts manufacturing.