摘要：In term of the economical effectiveness productivity measurement in the area of saw bars processing area it can be state that there exists a several methodical practices, with whose it can be influenced the appraisal of realised production profitability. This is influenced not only through the revenues, but through the costs of realised production too. Following the research we can say, that the optimal methodics of the economical efficiency measurement must reflect first of all the specifics in the area of costs and their costing. In the paper will be presented the traditional as non traditional practices that are mutual compared and implicated in the selected wood processing enterprises in the Slovak Republic. The achieved results suggest on the disparity both of the methodical approaches. Following the results in the framework of the research it can be state that from the saw bars processing is staring as most optimal the access, founded not only on the quantitative, but on the qualitative aspects of the input raw stock too.
