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Definition of the concept of “material and technical resources” and their relationship with other resources in construction

Introduction. This article makes a null hypothesis about the impossibility of the existence of material and technical resources as an independent object of study, because these resources cann’t be profitable or social effective without other resources. It is clear that material and technical resources become productive when interacting with financial, informational, innovative, time and other types of resources. The emergence of alternative energy sources, constant change of laws, improvement of construction technology, constant struggle for resources, changing financial vectors place new demands on the material and technical resources of construction and require new approaches to accounting and control.

The purpose of the study is to formulate a definition of «material and technical resources» and identify their relationship with other resources in construction.

Research methods. In the article has been used general scientific and specific research methods, in particular: comparison – to study of theoretical research of the conceptual and categorical apparatus of material and technical resources, and also assets and resources; graphic - to study the amount of capital investment in housing; analysis and synthesis - to identify ways of interaction of material and technical and other types of resources.

Results of the research. In the study detected differences in the definition of «resources» and «assets». It is recognized that the concept of «resources» is broader than – «assets», which allows to distinguish these two definitions for future analysis of their components. Based on the analysis of the concepts of «material» and «technical» resources, the author’s definition of «material and technical resources» is formulated. To existing definitions is added that material and technical resources are one of the main elements of entrepreneurial potential, and also that their use brings not only profit, but also social effect, especially in construction. In addition, the relationship between logistics and other resources has been disclosed. The null hypothesis has been proved, it’s about material and technical resources which are not effective without connections with other resources, and their potential is assessed under the condition of interaction with financial, informational, organizational and time resources.

Perspectives. In future studies, it’s advisable to disclose the genesis of material and technical resources; identify the main problems of their formation and efficiency of use; to assess the dynamics and trends of the behavior of analytical indicators and make appropriate proposals; develop a model of the relationship of material, technical and financial resources in accounting and control etc.