In the dissertation work, theoretical provisions are substantiated and practical recommendations are proposed on the efficiency of using the resources of agricultural enterprises. Based on the results of the generalization, the theoretical and methodological foundations of the formation and use of the resources of agricultural enterprises were deepened on the basis of a detailed description of the stages of the evolution of scientific knowledge about economic resources and studies of the conceptual and categorical apparatus, which made it possible to consider the concept of «resources of agricultural enterprises» as a set of organically interconnected natural, material, intangible, financial, labor, time and information resources, which, when interacting with each other and taking into account the influence of external and internal environmental factors, ensure the uninterrupted operation of an agricultural enterprise in order to obtain maximum profit, taking into account the economic, environmental and social foundations. This will make it possible to actualize the economic, environmental and social aspects of increasing the
efficiency of using the resources of agricultural enterprises. It was found that the entire set of resources of agricultural enterprises can be
divided into material, intangible, land, labor, financial, informational and temporary. In particular, the classification of information resources has been expanded: by the degree of reliability; by the degree of reliability; along the path (level) of transmission; via data transmission channel; by the sphere of use and a classification of temporary resources has been developed: by the efficiency of use; by industry affiliation; by the speed of decision making; for the use of time, taking into account the seasonality of production, which will make it possible to concretize the influence of each of the types of resources on the efficiency of their use in agricultural enterprises. The result of the generalization of modern approaches to determining the types of efficiency in the use of the resources of agricultural enterprises, taking into account their multidirectionality and peculiarities of typing, the allocation of economic, environmental and social efficiency in the use of resources of agricultural enterprises, which made it possible to note the current directions of their effective use. As a result, a methodological approach to assessing the efficiency of using the resources of agricultural enterprises has been proposed, which, using indicators of the use of material, intangible, financial, labor, land,
information and time resources, will make it possible to assess the economic and environmental efficiency of using the resources of agricultural enterprises. To assess the social efficiency of the use of resources, a survey of employees of agricultural enterprises was carried out.
