摘要:The article covers research into the diversity of investment layouts on the purchase of fixed assets in particular branches of the wood sector comprising the following: wood, furniture and pulp and paper industries as compared to industrial processing. The analysis presents changes in the level of financial resources incurred to purchase fixed assets in total, as well as their three separate categories: buildings and structures, machinery, technical equipment, tools and transport equipment. The article also covers the analysis of the ROA index in particular branches of wood sector and industrial processing. The research embraces the period between 2007 and 2013. The primary sources of research material are reports compiled annually by the Central Statistical Office (GUS): Financial Results of Economic Entities and Fixed Assets in National Economy.