The aim of this paper is to present the theoretical basis of domestic and foreign sources focusing on process management and use of selected concepts and approaches of process management. On the theoretical knowledge of the field of follow-up analysis of the results of research that illustrate the use of selected concepts and approaches of process management in all enterprises in manufacturing enterprises and enterprises in wood processing industry (WPI). We focus on the relationship between the use of selected concepts and methods for process improvement in all companies surveyed and ROE indicator height. Classical methods of research work such as analysis, synthesis, comparison, descriptive statistics, graphical representation, and pivot table were used during processing.