The diploma thesis deals with the issue of evaluation of purchased assortments of raw wood in a selected business entity. The work is based on two basic goals: to economically analyze the trade in assortments of raw spruce wood in the last 10 years and then analyze the qualitative evaluation of these assortments of raw spruce wood in the last 10 years. By setting ourselves further sub-goals, we have met these two basic goals. At the beginning of this work, in the chapter analysis of the issue, we describe the market timber and wood products, we characterize in more detail the development of the wood trade to the present in Slovakia and abroad. Furthermore, the development of wood prices in Slovakia and abroad and we describe the factors that influence either directly or indirectly on this development. At the end of the issue, we focused on approaching the principles of success in this business. In the second part of this work, the results and evaluation contains a detailed, evaluated technical and economic analysis of purchased and sold manufactured assortments of raw wood and spruce wood, which is based on processed statistical data of a selected business entity. The diploma thesis also contains proposals for measures to use the results we have achieved, which should help in the successful management of business entities in this sector.