According to forestry legislation it is mandatory to exclude stands in two levels. On the higher level of forest management planning in the forest management units, the stands are excluded. On the lower level of planning in the individual sectors, the tending units are excluded. The stands were evaluated in the forest management unit Vransko, which extends over 5484.36 ha. The evaluated tending units, which comprise 615.58 ha, were randomly selected in the same forest management unit. The results obtained on both planning levels were compared on selected model areas. Based on results of ourstudy we conclude that the number of excluded tending units is almost twofold larger compared to the number of excluded stands. Factors, which affect the number and size of excluded stands, are ownership, developmental stage, growing stock, management class, management intensity type of stands and subjective assessment of the forester, who excluded the particular stand. Boundaries of the stands and tending units coincide only on 17 % of the whole studied area. The cause of observed discrepancy (probably) lies in different methodologies of stand and tending unit description methods. The discrepancy in exclusion of stands and tending units should be minimized by harmonisation of both forestry planning levels.