Abstract
The issue of material flows requires resolving a wide range of answers to questions that are part of material handling. It is important to know what the subject of handling is, what means a given material will be handled with, in what amount and time, by what route, and how this handling will be performed. We must not forget the costs involved, either in handling or storage. The answer to these questions is given by the analysis of material flows, which is dealt with during the optimisation of material handling in Bang Joo Electronics Slovakia spol. s r. o. (private limited company).