The definition of Bilinear material Timoshenko beam requires knowledge about the location of the neutral axis of the beam. However, in the case of existence of the axial force its location depends on the analysis result. The transverse shear stiffness for the Timoshenko beam element should be specified in advance and can not be changed through the analysis. The question is how to define the transverse shear stiffness in advance while there is no knowledge about the location of the neutral axis.