Abstract
This study aimed to carry out a technical and costs analysis of harvesters equipped with wheel tires and tracks working in a clearcut tree-cutting 15-year-old Pinus taeda, producing wood with different assortments. The technical analysis included a time and motion study, where the cutting operation was divided into phases of the production process, determining productivity, mechanical disponibility and operational efficiency, while the cost analysis included operating and production costs. The results showed that the phase that consumed the most part of operational cycle was processing, with 49% and 43% of the total time for harvesters with tires and mats, respectively. The operational time of harvester with tracks wheel was affected by the driving in the stand, explained by the lower speed developed compared to the machine with tires wheel. The harvester with tracks wheel showed
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