Abstract. The paper presents a method of an economic analyses through which the bases of the management decision may be set in order to optimize the chipboards manufacturing activity. The method is focused on the national and efficient capitalization of raw materials, as network rate assortments, and depending on the stocks situation within the store, to establish momently the optimal recipe to be implemented according to the manufacturing expenses and the profit implicitely, this recipe being variable in time depending on the supply possibilities.

Keywords: management decision; efficient caiptalization of raw materials; manufacturing expenses; profit.