Annotation: Labor resources are the main resource of every enterprise; their quality and efficient use significantly affect the performance of the entire entity and its competitiveness. Therefore, the article carries out a theoretical study of the category "labor resources". In addition, the factors of effective creation, use, increase and development of labor resources of the enterprise are identified. On the example of the enterprise JSC "Farmak" the analysis of provision of the company with labor resources is carried out; the dynamics of current accounts payable and wage bill is analyzed. According to the results of the analysis, the ways of increasing the efficiency of the use of labor resources at the researched enterprise are determined.