EN
The valuation of the pine logs into flitch elements processing was made on the basis of the method of calculation established by Szczawiński [Szczawiński, 2005]. This paper serves as an example of a practical implementation of a method of the valuation which was used in the timber factory PPD POLTAREX Sawmill in Nowa Wieś and which is based on the actual figures obtained in a test sawmill process conducted on 16 November 2010. The test results prove the usefulness of the proposed method of valuation. It turns out that the highest profitability rate is achieved by using proper method of woodworking of the lower quality of timber.