This paper is devoted to the mechanisms of laser cutting of material from the point of view of thermodynamics. Thanks to the special properties of a laser beam, lasers have proved to be a reliable tool for the industry. Scientific databases currently include many papers devoted to scientific and engineering research aimed at the development and application of the technology of lasers. Operating costs of a laser system are high when operated inefficiently, therefore efficient operation is quite desirable. High dimensional accuracy and mainly good final product quality must be achieved in order to ensure the effective laser cutting. Investigation into thermodynamic efficiencies and quality assessment of the final product in laser cutting is essential. We have created an analytical expression of the thermo-dynamic parameters of the cut. By expression of the entropy S, enthalpy H, heat flow density q and Gibbs' function of free energy G a complex image of thermo-dynamic conditions of the process was achieved. These are the basic thermodynamic parameters of the laser cutting of materials. All these factors under operating conditions had an impact on the surface quality of the cut, depth of the cut and also on the intensity of changes in the mechanical properties of the material, and last but not least, on productivity and competitiveness. This can be used both for predictions concerning the technology process, as well as for control of the process.