In this study, bending moment capacities of L-type corner joints farbricated from polyvinyl chloride (PVC)panels that are commonly produced and used and expected to be an alternative material for case (panel) furnituremanufacturing were analyzed under the test loads and compared to the conventional wood based panels. Cornerjoints were connected with various techniques that encountered in case type furniture. For this purpose, in preparingthe specimens, 3 different density and qualities of PVC (PVC1, PVC2, PVC3) and some wood based panels namelyparticleboard (YL), medium density fiberboard (MDF), particleboard and medium density fiberboard surfaced withsynthetic resin sheet (YLLAM, MDFLAM) and two different quality of oriented strand board (OSB1, OSB2) alsowere utilized and tested under the same conditions. Specimens were tested under static diagonal tension andcompression loads which the joint can be imposed upon them in service. A total of 180 specimens (9x2x2x5=180)were prepared and tested including 9 material types (6 composite woods, 3 different density of PVC), 2 joint types(screwed, minifixed), 2 loading types (diagonal tension, diagonal compression), and 5 replications for each.Furthermore, the relations between the technical and economical effects were investigated by making costperformance analysis. At the end of the tests, it was concluded PVC panels could be utilized from technical point ofview in the places that are not overstressed and especially in the wet spaces for case furniture manufacturing,however, the use of PVC is not economically suitable with compare to wood base composite materials.