The current tough competition prevalent within the market economy is forcing business entities to achieve efficiency in their processes. This also applies to the transfer of goods from point A to point B, which is the subject of transportation. This process is influenced by many factors. It is necessary to not only consider the time,i.e. the fact that the required goods must be delivered in time, but it is also essential to take the financial aspect linked into account, for example, with the cost items such as fuel, salaries etc. These and many other factors also influence the movement of goods within a warehouse, in which the business entity must maximize the space required for the storage of the goods, while minimizing the time necessary for the storage, and equally while optimizing the cost. The aim of this paper follows from the above, which is based on the facts of the course of storage operations in the chosen enterprise,to design an optimal layout of the storage area which should increase the efficiency of the logistical operations.

Purpose: The paper´s primary objective is to emphasize and remind mainly small and medium-sized enterprise owners and managers of the magnitude of bringing the frequently neglected management audit into practice as an essential aid to broad assessment of the management systems. Design/Methodology/Approach: In order to review a management system used within an enterprise or in business practice in the present conditions, one may come across a variety of procedures and/or steps that may be followed. However, the majority of them appear to be specifically oriented, and particular factors influencing both the efficiency and quality of that system are subsequently assessed rather individually than completely. Findings: Management audit, which may be regarded as a unique tool for comprehensive evaluations of the currently used enterprise management systems affects the factors for an effective managerial practice on a large-scale level. Practical Implications: To introduce practical applications of the authors´ formerly published principles of systemic approach to management audit implementation and their developed concepts of audited areas, including given sectors. Originality/Value: The main effort of company owners and/or managers should consist in increasing the internal stability of their businesses on the basis of efficient and high-quality management as means of contributing to long-term success in the market.

Regarding small and medium-sized enterprises (SMEs) and their conditions in the present business environment, it is determinative for them to be prosperous and ambitious. In order to achieve their defined goals, such enterprises are advised to conduct periodical marketing environmental analyses and various audits. However, an audit process that examines overall enterprise management and measures its performance, i.e. management auditing, tends to be overlooked at times or mistaken for other activities. Related research involving Czech SMEs located in rural areas and operating in diverse industries discovered that management audit process capabilities, specifically in terms of organization and resources, are not fully utilized resulting in the enterprises’ lower competitiveness. In connection with broader assessment of enterprise management systems, the objective of this paper consists in introducing a particular sub-model titled “Comprehensive and Individual Resource Analysis”, which finalizes the previously developed and published “Two-Stage 7S Evaluation Model” [1]. Implementing the eventually completed model of management auditing on a regular basis would allow the SMEs to remove faults (and raise efficiencies) in their management processes, and enhance their enterprise value in the domestic and international markets.