The article identifies areas for improving the activities of modern enterprises in Ukraine. It was found that any industrial enterprise operates in conditions of limited resources, so in market conditions it always faces the acute problem of selecting the most effective combination of different resources, as well as the ability to replace a specific amount of any resource with the required number of any other resources in certain conditions. Changing the efficiency of different resources can be contradictory: so increasing the efficiency of living labor is provided by structural changes, which are accompanied by an increase in the share of fixed capital and in some cases sustainability, or even a decrease in its return, especially in the short term. From this point of view, general changes in efficiency, operating in different directions, can be part of the strategic policy of the enterprise, which takes into account the rotation of resources. It should also be borne in mind that changes in efficiency can be aimed at optimizing the structure of the resources sets. It is determined that the effectiveness of management is based on such internal characteristics of the enterprise as coordination of activities, systems of development, implementation and control of management decisions and, of course, their relationship with the market and institutional costs. Criteria of management efficiency cannot be studied without taking into account the technology by which the company is formed and developed within the external environment. There is a need to find a way to change this environment. Factors of change can be formed not only in the enterprise, but also outside it. This affects not only the relationship between different enterprises, but also between the enterprise and the state. It is concluded that the improvement of management is the most important factor in the modern development of economy, which allows to develop the activities of the enterprise, to increase its competitiveness. In improving the management of the enterprise, understanding its necessity, reflects the nature and features of the professional consciousness of the manager specifically the structure of knowledge, value system, research potential, practical experience, forward thinking. All these signs are in connection, combination and interaction. This characterizes the art of management, its scientific quality and efficiency.