The thesis is focused on the issue of production assortment based on new processing technologies. Timber processing handling lines are currently accepted as as a widespread technology used to such kind of work. Consequently, our subsequent goal is to asses its operation in via performance analyses with primary focus on the evalution of their the economical and technical parameters of a selected handling line. The economical parameters of the timber processing line in our focus consist of assessing the costs and revenues generated during its operation. From the time when it (handling tline) entered operation up tp now the costs have arisen to 53,568 €. Over the period the most critical year was 2014, during which the costs incurred for the timber processing line reached the sum of 10,134 €. At the storage facilities two front-end loaders are operated, the cost of which have accumulated to 42,919 € since 2007. The total volume of wood processed over the period of the operation of the handling line amounts to 515464 m3. The most productive year in terms of the timber wood volume processed was the year of 2007, when it ( the handling line) managed to process as much as a 73054 m3 of timber. The scope of economic surveys performed have been to assess the oprational profitability of the Baljer&Zembrod timber processing line so as to point out its eligibility int he process of wood asssortment production. Based on a SWOT analysis performed, we have made recommendations for practice with the purpose of achieving higher porfitability of the timber processing line. The working day shot made has been instrumental in developing an overview of operational actions that are inevitable to produce the range of goods as necessary. Of the results obtained it follows that the most of the time of all the handling line operation activities is devoted to processing and grading of the asortment. Applying statistical methods, we have been able to assess the timedemand for each of the operational action, of which the highest portion, as much as 61 % is taken up by handling and classification of the assortments.