Resumo. The objective of this study was to do a technical and costs analysis of a feller buncher and skidder in module harvesting Pinus taeda L. plantations in stands with different productivities. The study was conducted in a forestry company located in northern region of Santa Catarina State, Brazil. The analysis were made using the motion and time study, where the cutting and extraction operations were bundled into work cycle phases to determine productivity, operational efficiency, energy consumption, production and operational costs of the machines in different stands in terms of average (SAP): I (403.0 m3 ha-1); II (550.0 m3 ha-1) and III (670.0 m3 ha-1). The results indicated that the work cycle phases of skidder was affected by additional maneuvers in the operations of load and unload, caused by the lower volume of bunching of wood on the ground. The greater stand wood volume affected the productivity and production cost of feller buncher and skidder, proving the importance of this variable for harvesting planning.