In this research, a mathematical model is derived to enable analytical determination of effective ultimate forces in the process of plasticization of the surface layer of wood. The experimentally determined thermo-mechanical properties of the material subjected to the process of plasticization are used in defining the structure of the model. The analysis of plastic strain in the layer in consideration is based on a generalised model of an ideally rigid-plastic medium, including certain modifications. Considering the anisotropic properties of wood, the Azzi-Tsai-Hill (ATH) strength criterion is applied which takes into account variation in the response of the loaded material depending on the direction. The article presents also results of FEM analysis of the same process of hot rolling of wood.