Nowadays companies meet with a large competition that rules on the market. If a company wants to still exist and create a desired profit, it must produce competitive products. To ensure that, it must invest means in the development of the production. That is why 'Javor Pivka d.d., PC Pohištvo' have decided topurchase the newest, contemporary CNC machines, which can assure this. In ćPC Pohistvoć, analysis of purchase entitlement was performed. Times of makingchairs, numbers of operations necessary for working out a certain chair,time settings of machines, amount of scraps, and utilization rates were all analysed. Parameters of old and new technological procedures in the factory machine department were taken, compared and mutually studied. All parameters based on 8 representatives of the production programme, which was chosen carefully. Namely, a larger number of studied chairs would not contribute to a better final quality analysis. The old technology with all its problems was described also, so was the new technology using CNC machines with its advantages. Results of the analysis were expected; therefore, we can say that the purchase was entitled.