The article attempts to analyze the process of plywood production of a Polish plywood manufacturer. The aim is to describe the possibility of change in the production process in order to optimize production and minimize waste. It also indicates the possibility of minimizing production costs. Costs reduction could be achieved by modernization of technology and production equipment, as well as through the optimization of human resources management. However, in case of each particular change, the specificity of the whole industry and individual plant must be taken into consideration