Managers of industrial enterprises need to make managerial decisions about using material resources (MR) which are formed after production from original material resources. The relevance of the research subject is confirmed by environmental problems, because production and consumption waste are increased, and by improving the economic efficiency of an enterprise on account of increasing the material utilization rate. The purpose of the study is to develop theoretical provisions and practical recommendations for organizing rational cutting of sheet metal taking into account business material resources at an engineering enterprise with a single or small-scale production type, which allow to optimize the structure of technological costs by increasing the sheet metal utilization rate. The article is written as a development of the method for evaluating and identifying the sheet metal material resources after cutting (published in St. Petersburg State Polytechnical University Journal. Economics, No. 3), in particular, the economic aspects of making managerial decisions on classifying the sheet metal material resource as a group of business or non-business material resources are formulated. The managerial decisions are in comparing the change of net income from the operating activities of the enterprise in the production from business MR or from the sale of non-business MR to external organizations. Additionally, the main provisions of the method for evaluating the market value of sheet metal material resources after cutting have been developed, which it is advisable to use in order to organize the transfer of costs in the production from business MR or in selling non-business MR to external organizations. In further research, it is advisable to develop a method which allows evaluating the market value of sheet metal material resources after cutting; to describe the method with respect to determining the values of weight coefficients and coefficients that take into account the change of indicators characterizing the consumer properties of MR; to determine the development features of the DSS for evaluating and identifying sheet metal MR after cutting; to develop recommendations on organization of management accounting of business MR at an engineering enterprise and to test and verify the proposals for organizing rational cutting of sheet metal.