In a market economy, it becomes important to improve the organization of enterprise management and, above all, the production process, efficient use of financial, material resources and inventories. Effective management of material resources increases profits and provides the necessary investment. To maintain high profitability and liquidity, the management of current activities of enterprises, in particular inventory management plays a significant role. The categorical apparatus of material resources management at the enterprise is considered, the definition of “material resources” is generalized, the definition of "material resources management" is offered, and also the system of material resources management at the enterprise is considered. In the management of material resources at the enterprise there are 2 approaches – logistics and reengineering. The main tasks of the mechanism of management of material resources of the enterprise of building materials are defined. These are: increasing the efficiency of material resources and choosing cheap sources of funding; introduction of new production, resource-saving technologies; minimization of costs for procurement, production and marketing activities; increasing the interest of employees of all services in the effective performance of their duties; product quality management.
The analysis of efficiency of use of material resources at the enterprises of building materials which has shown, that manufacture of production is rather material-intensive is carried out. This is evidenced by the share of material costs in the cost of work, and the value of the utilization factor of materials indicates the economical use of material resources in production. Reserves for improving the efficiency of material resources at construction materials enterprises have been identified. The ways of the most rational use of material resources of construction materials enterprises are offered, in particular it is improvement of a design and technology of manufacturing of products, introduction of more progressive norms of expenses of resources, use of substitute materials, and reduction of losses at stages of transportation, storage and industrial use.