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The in-depth analysis of cutting procedure is a topic of particular interest in manufacturing efficiency because in large-scale production the effective use of production capacities and the revenue-increasing capacity of production are key conditions of competitiveness. That is why the analysis of time and material removal rate, which are in close relation to production, are important in planning a machining procedure. In the paper three procedures applied in hard cutting are compared on the basis of these parameters and a new parameter, the practical parameter of material removal rate, is introduced. It measures not only the efficiency of cutting but also that of the whole machining process because it includes the values measured by time analysis as well. In the investigations the material removal rate was analyzed, first on the basis of geometrical data of the component. After that different machining procedures (hard machining) were compared for some typical surfaces. The results can give some useful indications about machining procedure selection.