Abstract 
Business success in the next decade will depend on the ability to capitalize on change. Companies which fail to change and manage their resources properly do not survive. Methods of reingineering as a form of radical change have used to increase the competition of business process. Important dimension in firms has a modern material base and their knowledge, management and source potencial. 
Materal is not only basic of product quality but has a generative influence on the other domains, e.g.: production technology, engineering process, etc.. More complex material sphere is tied to many functions of firm and its whole effectiveness. Unfortunately, many business still donīt consider management of their material and technological assets to be priority. 
In the reengineering projects engineers, managers assess their material positon and then chart a course of improvement tailored to the firmīs capabilities and needs. In the paper the material audit is designed as step-by-step diagnostic technique of reengineering method. 
Project of material audit has main aims: to identify material and technology needs in relations to the strength or weekness of its market offerings; to stimulate improvement in the material competetiveness ; to gain better understanding of the material innovation, management suport needs. 
Technique of audit examines the critical dimensions of material capacity: specification of material in design process; inicialization, innovation of new materials; suppliers of materials; skills and systems for technology innovation management; interaction with external environment; norms; etc. 
The outputs from audit process form the basic of action plans containing specific recomendations for innovation process, strategy formulation and management decision. 
Material audit is constructed as a collection fo structuraly settled ten question groups to gain effectively a relevant information and their following application.