The problem of enterprise’s efficiency improving, solution of which, in fact, covers all aspects of the enterprise, is of particular relevance. Effective management of the enterprise in modern conditions is impossible without improving the methodology for assessing the efficiency of enterprise’s resource exploitation, based on the theory of scientific research. The article examines the issues of assessing the efficiency use of enterprise resources. Existing approaches to assessing the effectiveness of the enterprise’s activity (resource, expenditure, resource-expenditure approach) and the latest approaches (multi-criteria, cost, risk-oriented, integrated) were analyzed. Based on the application of the methods of correlation and regression analysis, economic-mathematical models for the analysis of general and partial integral indicators of enterprise resources use are built on the following sections: efficiency of capital use, efficiency of labor resources utilization, efficiency of fixed assets use, efficiency of material resources use. It was given the methodological support of the calculation of partial indicators, which is involved in the process of calculation of the efficient use of enterprise resources. The proposed methodology for analyzing the efficiency of enterprise resources use will improve the quality of management solutions making and will contribute to the company’s strategic development.