In Croatia, there is a dichotomous determinant of the wood industry, and its first feature is the production of the raw material base from wood pulp, while its second feature is that it is an industry that produces wood products from final pulp intended for mass consumption. This dichotomy is followed by the National Classification of Activities, which classifies the processing of wood and wood products and the production of furniture in the manufacturing industry. Classification "C - 16" means Manufacture of wood and wood products and "C - 31" means Manufacture of furniture. Industrial production and its development are one of the important national and strategic goals of the European Union. The wood industry has a long tradition and is one of the most important industries in Croatia. Throughout history, wood has had an extremely wide application in almost all spheres of human life: shipbuilding, the military industry, as an energy source, building material and many other applications. When it comes to the wood raw material base, Croatia is among the richest countries, which is certainly evidenced by the fact that 2,688,687 hectares, or 47% of the country's land area, are covered by forests. The additional importance of this industry is certainly seen in total exports, a positive foreign trade balance and the number of jobs it produces. The analysis of the potential of the Croatian wood industry indicates strategic opportunities in the form of the abundance of forests and richness of wood raw materials, while the critical result in the absence of a better international position stems from events such as outdated technology, insufficient investment, a lack of capital and an insufficiently skilled workforce. The fact that the wood industry in Croatia has not yet utilized its production potential in wood processing and furniture production opens the way for improvements. Strategies and operational programs have been adopted with the aim of realizing the strategic opportunities for which the Croatian wood industry has potential. On the path to success in the wood industry the strategic importance of controlling is achieved by the exact recognition of the current position and the projection of the desired future position, with the implementation of the plan in order to achieve the desired goal.