Kicken and Accessories manufacturing factory is a sheet metal formingindustry whose raw materials are mainly stainless steel plate. Due to therecent economic crisis in Thailand and the devaluation of Thai currency,the price of imported items are increased tremendously, and result inhigher cost of production. It is therefore necessary to improve the cuttingprocess of stainless steel plates to reduce loss of material in the processand production cost. The loss of production is mainly from the inefficientwork - design, production, and work-inspection resulted in unnecessary lossof raw material. The purpose of this study is to reduce loss of material bycontrolling. From the study, the material loss can be reduced by improvingdesign and use of material, the material cutting method, and control theuse of scrap. Improvement can be concluded as: 1. The percentage of'scrap reduced from 44.34% to 30.17%. 2. The number of faulty of cutting operations reduced from 221 to 165operations.