The article presents a comprehensive study of the mechanisms for the formation, implementation and effectiveness evaluation of the resource potential use. The evaluation is based on a multilevel system of indicators taking into account the specified characteristics of the corresponding resources. While working out this evaluation system it required developing the terminology for the theory of the resource potential formation and realization as a determined system. Potential components according to the organization levels and risk types were emphasized. Methodical bases of the enterprise resource potential evaluation were improved. The quantitative significance of investment risk subtypes was defined. Main potential directions of the enterprise development were determined taking into account all available opportunities and limitations. Potential control indicators system was worked out taking into account the influence of the internal and external environmental factors. The use effectiveness of the company's resource potential was evaluated on the basis of an unambiguous quantitative assessment using the taxonometric method with the help of a composite index based on the additive functional dependence. Final evaluation of the resource potential management system was made taking into account the impact of investment risk. Factors which are the basis of dividing enterprises inti four groups were determined and systematized. Mechanism for estimation of the resource potential use efficiency as well as recommendations for its further development were proposed.

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