A methodology for the optimum layout of the new distribution warehouse of BSH Home Appliances is developed, presented and implemented. Initially, the processes followed in the warehouse are recorded and analyzed. Alternative designs of the warehouse facilities are presented and evaluated and two alternative layouts are developed implementing the “ABC analysis” method and the “Cube per Order Index” rule, based on the optimum design selected. Furthermore, a simulation model is developed in order to draw conclusions concerning the human resources requirements in the warehouse and the sufficiency of the available resources. The optimum level of human resources is approached under two different scenarios with respect to the level of daily demand. Finally, suggestions regarding the efficient utilization of the available resources and the improvement of the warehouse operational planning are made.