In this study, the material utilization efficiency in terms of cutting yield for two furniture frame models from a local upholstery company was evaluated using computer simulation software with optimization capacity. Effects of full panel size of wood-based composites, furniture frame number, and frame part shape and size on cutting yield were investigated. Simulation results indicate that the cutting yield is affected by full panel sizes and number of frames cut. Curve-shaped parts and small size parts can lower the material cutting yield. The overall material cutting yield obtained with simulation software can reach the range from 80 to 84%, which was higher than the current yield of 79.80% from the company. Optimum cutting yield of 84% can be achieved when 40 frames were produced with 4.5 by 8 feet panel.