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The aim of this study was to estimate the operating performance and production costs of Eucalyptus grandis seedlings by vegetative propagation, the study was carried out on a nursery, which belongs to a great forest company located in São Paulo state, Brazil. The technical analysis included a study of times and movements by continuous time method. The economic analysis considered all operating and production costs. The results showed that the expenditures with labor costs are the most significant in the final cost of eucalyptus seedling production. The technical coefficients of each production stage must be administered in a way to establish the optimal value of efficiency and operating performance, making them economically viable.