NOVELTY - The process comprises depositing a coating on a substrate by magnetic field-assisted cathodic pulverisation, and heat-treating the coating using a primary laser radiation. The substrate is provided with a coating on its side. A part of the primary laser radiation transmitted through the substrate and/or reflected by the coating is redirected in a direction of the substrate for forming a secondary laser radiation. The coating is a thin layer such as a silver layer, a titanium oxide layer and an electroconductive transparent layer.    USE - The process is useful for manufacturing a glass or an organic polymeric material substrate, which is useful in a photovoltaic cell, a solar panel, a LCD, an organic light emitting diode or a field emission display.    ADVANTAGE - The process is capable of efficiently manufacturing the glass or organic polymeric material substrate with good mechanical properties thus enhancing the operational efficiency of the photovoltaic cell, the solar panel, the LCD, the organic light emitting diode or the field emission display.    DETAILED DESCRIPTION - The process comprises depositing a coating on a substrate by magnetic field-assisted cathodic pulverisation, and heat-treating the coating using a primary laser radiation. The substrate is provided with a coating on its side. A part of the primary laser radiation transmitted through the substrate and/or reflected by the coating is redirected in a direction of the substrate for forming a secondary laser radiation. The coating is a thin layer such as a silver layer, a titanium oxide layer and an electroconductive transparent layer. A temperature at the side, which is opposite to the treated side, of the substrate is 30 degrees C and 50 degrees C during the heat treatment. A surface power density of the laser radiation is 30 kW/cm2. The laser radiation is obtained by a laser beam forming a line. A relative displacement is implemented between the substrate and the laser line so that a difference between a speed of the substrate and the laser is 6 meters per minute. A wavelength of the laser radiation is 700-1100 nm. The secondary laser radiation is formed by reflecting the part of the primary laser radiation, which is transmitted through the substrate and/or reflected by the coating, using a mirror. The secondary laser radiation has a profile, which is identical to the primary laser radiation. An angle formed by the laser radiations is 8-13 degrees .