Inappropriate working postures cause musculoskeletal disorders which are seen in the various regions of the body such as back, arm, neck and wrist etc. These discomforts are often seen at employees who use physical strength while working. These disorders cause to decrease production productivity. Because furniture sector is one of the sectors that have physical enforcements, workers are exposed to overloads and then musculoskeletal disorders occur. In this study, to analyze working conditions, for four operations (sponge assembly, cloth scarfing, side arm assembly, body assembly), risk assessments were done by using the methods of REBA, OWAS and QEC. REBA score was computed by filling the REBA observation form after observations the process. For OWAS risk values, operations were recorded and a value for 15 seconds were found and averaged over all these values. The QEC score was calculated by the forms filled both observer and employee. Foaming process has the highest risk score. Improvement recommendations were developed for all the operations.