The aim of this study was to estimate and compare the effectiveness and cost-effectiveness functioning of dining establishments engaged in the same type of activity, but differing in the selection of heat treatment equipment. At one unit they applied innovative in our country technological solution, in which standard devices for the heat processing were replaced with one conveyor oven. At the second unit standard heating units were used to the heat processing. Examinations were performed based on technological plans drawn up of two bets. Analysis of the economic effectiveness is showing that the minimal production of 304 meals per day will be profitable for both types of plants, in addition using the conveyor oven much is increasing the profitability of investment.