I. Introduction
The inefficient use of the available resources shows that business subjects are not exploiting their full potential. The essential goal of each business unit is the maximization of its profit, hence, the efficient use of the available resources is a very important factor contributing to increased profits and maximized operational efficiency. The available resources of enterprises indicate their ability to carry out activities and maintain their scale, and their effective management determines the maximum profit margin and top-level performance of the company. Inefficiently managed resources in enterprises not only distort the financial results of the enterprise and the statistical information of the state, but they also negatively affect the environment and contradict the concept of sustainable development.