Improvement of assessment of efficiency of use of material resources

The article explores the main directions of improving the existing methodology of analysis of the use of material resources of the enterprise and noted that it should change (expand and supplement) in accordance with the development of scientific approaches to the study of the functioning of enterprises, as well as in accordance with the requirements of practice. They also systematized the main approaches to the study of the development processes of the enterprise, causing changes in analytical procedures. The existing methodology is supplemented by such important steps as the analysis of environmental policy and analysis of energy consumption, which allows for more comprehensive presentation of the results of the enterprise.