T he production process o f a furniture com pany w orking w ith a tradational m ethods is analized by this study. For this purpose, 32 cabinet kitchen furniture set production is observed. T he data w hich is coilected by these observations and m easurm ents are evaluated w ith a personai Computer by L O T U S P rogram m e. The cover production takes the 51 %, body production 28 %, fînishing 18 % and last control 3 % o f the total production tim e. A ccording to the total production cost analysis total cost consists o f 53 % raw m aterial, 22 % secondary m aterial, 18 % labor power, 2 % energy, 5 % m anagem ent and other inputs.