As research material, 521 broiler carcasses, 308 of which were cut up manually and 213 of which were cut up with machine, were used. The carcasses cut up were divided into 6 groups based on their weights. In both methods, the whole weights of the carcasses were determined first and recorded. After that, they were divided into 3 parts as wings, legs, and breast. It was found that the process of cutting up takes 12 s by hand and 50.5 s with machine. As a result of cutting up, net income increase was determined as 13.75% for manual cutting up and 11.37% for mechanical cutting up.