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The sustainable implementation of resources and the transition to low-carbon construction is on the world's daily agenda. This paper describes the development of criteria for the efficient management of material resources in low-carbon construction. Net income, gross profit, balance sheets, and equity are proposed as indicators that serve as criteria for assessing the efficient use of resources. Nonlinear regression models were the methodological basis for the establishment of cause-and-effect relationships of the volume of construction of transport structures. It was established that since construction companies do not purchase materials for storage, the cost of materials for use in low-carbon technological construction work is directly proportional to the cost of construction. The volume of production in the construction industry is determined by construction costs. More efficient use of low-carbon materials reduces cost and construction waste. In this paper, we have established the relationship between the indicator of efficiency for the functioning of the construction enterprises in Ukraine and the use of low-carbon materials for the construction of transport structures. The practical value of the obtained results for low-carbon construction management lies in proving the relationship between the performance indicators of the construction enterprise (net profit, gross profit, output volume, balance sheets, and equity capital) and the use of low-carbon material resources. Our results form the basis for future research into the use of a cost-based model for low-carbon economy transition in municipalities and regions. [ABSTRACT FROM AUTHOR]