Abstract
<jats:p>When integrating domestic enterprises into the international economic space, the problem of assessing the results of economic activity acquires particular significance. The generalizing criterion for assessing the level of management in the market environment is the price of the firm's products. In this regard, the issue of the efficiency of resource use, which is a source of replenishment of the financial potential of the enterprise, is of urgent importance. Currently, most industrial enterprises are characterized by the fact that in the structure of the cost of manufactured products, a high share is accounted for by material and labor costs. Management of material resources, especially in material-intensive production, largely determines the effectiveness of the economic activity of enterprises. Improving planning and feasibility analysis of the efficiency of the use of material resources as an element of enterprise management is a pressing problem. A large number of scientific research and developments by both domestic and foreign scientists have been devoted to the study of individual aspects of material resource management at industrial enterprises. The results of theoretical developments show that in conditions of war and with a growing level of inflation, a systematic approach to conducting a technical and economic analysis of material resources is necessary, which is insufficiently developed and requires further research. These circumstances necessitate the development of theoretical and methodological recommendations in the field of solving the planning of norms, standards and estimates of material resource costs. Development of recommendations for improving the planning of norms, standards and estimates of material resource costs at an industrial enterprise. The study is based on a general scientific methodology, which provides for a systematic approach to solving the tasks set. The theoretical and methodological basis is the application of general scientific methods of cognition using methods of comparative, economic statistical, index analysis, synthesis, logical generalization and modeling. Planning of norms, standards and estimates of material resource costs occupies an important place in the resource management system of the enterprise. A rationally formed system of material cost rationing contributes to more efficient use of resources, reduction of their unproductive losses and more justified formation of costs in the process of production activity. Formation of estimates of material resource costs is associated with taking into account the production program of the enterprise, technological features of product manufacturing and established norms of material use. Coordination of these components ensures compliance between production needs and resource capabilities of the enterprise. Improving approaches to planning material costs contributes to increasing the economic efficiency of the enterprise, improves resource management and creates conditions for more effective organization of the production process.</jats:p>