The submitted contribution focuses on the clarification of a laser beam cutting technology especially from the point of view of created surface topography. It provides a new view on a deformation process caused by laser beam action and on possibilities of using the surface topography. The measurement and characterisation of surface topography was performed in depth traces using a contact profilometer Surftest SJ 401 and by and an optical-contact profilometer Talysurf CLI 2000 (measured from the top edge of the sample). Thanks to this procedure, it was possible to observe and to measure a development of the numerical values of the surface (profile) roughness parameter Ra. Based on the measurement of the surface topography, there were analyzed and interpreted data with a purpose to theoretically describe surface topography and to develop an analytical solution for the profile topographical function. By using the profile topographical function, it is possible to solve the practical problems the most engineers and users face in laser beam cutting technology (LBC) process, as well as to maximize LBC manufacturing system performance and to determine the values of the process parameters that will reach the desired product quality.