Abstract: The Material Decoupling Point (MDP) is one of the most popular concepts in logistics. It is currently perceived as one of the most fundamental logistical solutions, which allows a company to survive and gain a competitive position in the highly volatile environment. The MDP is a point in the material flow to which the customers’ order penetrates. In other words, it separates the order-driven activities in the product flow from the forecast-driven ones. There are many publications introducing theoretical background of the MDP concept, but only a few of them present its practical importance. The paper will depict an illustrative case study analyzing the position of MDP in an exemplary Polish coal mine.