EN
When analysing coniferous wood processing one often does not consider the share of by-products on the financial result of individual enterprises. Rational resources management requiers including, among others, the share of sawdust being generated at various stages of wood processing. The studies determined both real as well as theoretical volume of sawdust, as one of the by-products of sawmilling. The study embraced, dominating in the area of wood-processing, medium-size companies. The significant impact of rational energy management of sawdust on the changes in company’s level of profit was emphasised.