Method for preparing tuna pieces of the highest possible quality from incoming goods, so that optimum performance of the incoming goods takes place, where the incoming goods to be processed are optically captured, are given an objective weight and then they are formed to give them a suitable form for packaging and / or subsequent processing, characterized by the following steps: - use of an incoming merchandise in the form of one or more pieces of frozen tuna to carry out the method, in which, in the case of two or more pieces of tuna, these are compressed to form a joint set / block glued together, - capturing the position, shape and / or size of the incoming goods by means of optical capture directly or indirectly considering the position of the tuna meat fibers, - calculation of at least one cut pattern for the incoming goods to cut a cut of tuna qu e has a desired target weight and / or a desired shape, wherein the calculation of the cutting pattern contains an optimization process whereby, in addition to determining the volume of the cutting pattern necessary to achieve the target weight, the pattern is defined cutting for the orientation of the tuna meat fibers and the optimum performance of the incoming goods is determined； - cut according to the cut pattern calculated in at least one cut stage along at least one line or cut plane predetermined by the cut pattern.Método para preparar piezas de atún de la mayor calidad posible a partir de mercancías de entrada, de forma que tenga lugar un rendimiento óptimo de las mercancías de entrada, en donde las mercancías de entrada que procesar se captan ópticamente, se les da un peso objetivo y, a continuación, se forman hasta darles una forma adecuada para el envasado y/o el procesado posterior, caracterizado por las siguientes etapas: - utilización de una mercancía de entrada en forma de una o varias piezas de atún ultracongeladas para llevar a cabo el método, en donde, en el caso de dos o más piezas de atún, estas se
