There is studied the activities system to estimate the efficiency of the material resource using effectiveness at a ore mining and processing enterprise, for instance OJSC “Apatit”. The activities were calculated as a part of the industrial and economic activity financial result analysis for a three year period. The activity study demonstrated that the extensive type of the material resources growth is typical for this enterprise with an unpractical use of the material stuff. As the material resource use efficiency criterion there is selected the most resumptive parameter, the profit per ruble of the material expenses. It is offered for this parameter analysis per factor.