Abstract. Introduction<\/i><\/b>.\u00a0<\/span><\/i>The construction of an effective management system in the context of modern challenges has gained particular relevance due to disruptions in global supply chains, instability in international markets, and the need to adapt to rapidly changing economic conditions. Agricultural enterprises are forced to reconsider traditional approaches to procurement, warehousing, and inventory management, implementing innovative methods for planning material resource needs. Furthermore, contemporary trends in sustainable development and corporate social responsibility require enterprises to consider environmental and social aspects in material and technical resource management.<\/span><\/i><\/p>\n

Purpose. <\/i><\/b>The aim of this study is to analyze the efficiency of material and technical resource management in agricultural enterprises and to develop recommendations for optimizing resource management systems under current economic challenges. The research focuses on evaluating key performance indicators, identifying problematic areas, and proposing strategic solutions for improving resource utilization effectiveness.<\/span><\/i><\/p>\n

Results. <\/i><\/b>The analysis of LLC \u00abVaryag\u00bb revealed contradictory trends in asset management efficiency. While the average annual value of fixed assets increased over the analyzed period, indicating an ongoing policy of renewing the material and technical base, critical issues were identified in profitability performance. Fixed asset productivity improved by 11.5%, and the capital-labor ratio increased by 24.8%, demonstrating enhanced technical equipment. However, the profit margin decreased more than eightfold, indicating serious problems in cost management and declining production efficiency. The correlation coefficient between the initial cost of fixed assets and their depreciation (r = 0.9694) demonstrates a very strong positive linear relationship, confirming systematic asset management patterns.<\/span><\/i><\/p>\n

Conclusions. <\/i><\/b>The formation of an effective material and technical resource management system requires a comprehensive approach that considers the specifics of enterprise activities. Success factors include proper needs planning, inventory level optimization, supplier partnership development, modern information system implementation, and the creation of an efficient organizational structure. The study emphasizes the necessity of integrating sustainability aspects into decision-making processes while maintaining continuous monitoring of key efficiency indicators to achieve sustainable competitive advantage.<\/span><\/i><\/p>\n

Keywords:<\/b> material resources; assets; management; efficiency; agriculture.<\/span><\/i><\/p>\n

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