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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.

In connection with their earlier contributions, addressing the issue of systemic approach to implementing management audit with regard to small and medium-sized enterprises, the authors intend to further pursue their effort and interest in this specific area of research with the following paper. Its main objectives are to introduce own comprehensive concept, which involves the use of a systemic approach and is expressed in the form of a specific model of "Systemic approach to management audit", and to propose both standardized and purposeful procedures related to such audit. In order to develop the concept, a questionnaire survey was conducted among a number of managers of small and medium-sized enterprises in the Czech Republic, along with structured interviews with auditors carrying out management audits in their professional practice as well. Based on their research, the authors found that the examined enterprises tend to perform management audits only on rare occasions and without using any systemic approach or particular procedures. This is mainly due to an absence of time schedules or lists of individual activities that are required in the audits according to a precisely and previously specified order, as suggested in this paper. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]