摘要:The paper presents results of investigations on the effectiveness of the primary and secondary conversion of large-sized pine timber into various products in conditions of the “WITAR” Plant Tyble Sawmill Ltd. which belongs to one of the companies of the WITAR S.A. Holding with the headquarters in Poznań. The production effectiveness was determined on the basis of experimental conversions taking into consideration current dimensional-quality structure of the processed logs as well as the technical-technological equipment of the sawmill. The authors investigated the relationships between costs of raw materials and income from sales with reference to different groups of products in conditions of the sawmill on the basis of production technological indices and plant conditions.