The purpose of this study was to determine the features of the formation and effectiveness of the use of resource potential of agricultural enterprises of the Polissia zone of Ukraine in conditions of wartime transformations. The research methodology was based on the application of descriptive-statistical, structural, dynamic and comparative analysis, as well as the case study method on the example of the enterprises Galeks-Agro and Ritter Bio Agro LLC. The study found that the natural and climatic conditions of Polissia limited the efficiency of resource use: the pH level of soils was 4-5.5, the humus content was 0.8-1.5%, and annual losses were 0.3-0.5 tonnes/hectare. At the same time, an increase in grain crop yields by more than 40% and an increase in production volumes to UAH 258 billion in 2023 were found, which may indicate adaptation. Comparative analysis of enterprises showed significant differences in efficiency: at Galeks-Agro, revenue per hectare was UAH 41,780, profit – UAH 8,887, labour productivity – 1,530,392 UAH/employee, integral indicator – 0.75. At Ritter Bio Agro LLC, revenue per hectare was UAH 2,902, profit per hectare was UAH 631, labour productivity – UAH 196,927 per employee, integral indicator of efficiency – 0.25. At the same time, close profitability values (21.27% and 21.73%) indicate similar cost efficiency, while differences in overall results are due to the scale and intensity of resource use. In the post-war period, increasing the efficiency of resource potential use is associated with optimising land use, modernising the material and technical base, developing processing, diversifying production, and improving logistics and export activities. The practical significance of the study lies in the possibility of using the obtained results and substantiated approaches to increase the efficiency of resource potential use and forming management decisions regarding the restoration of agricultural enterprises in the post-war period
productivity; land use; productivity; diversification; digitalisation; profitability