The research problem raised in the paper concerns materials management of mining enterprises. It is an important area of activity in these enterprises, mainly due to the fact that the cost of materials consumption is, after the personnel cost, the second position in the cost structure in terms of value. In order to conduct the mining works planned in an efficient way, it is necessary to provide materials supply as well as to prepare them and transfer to production. It can only be achieved in the way of appropriate planning, which includes the division into product range and time periods. The way of planning should be adjusted to the specific conditions and the character of consumption, as well as link those with an operational production plan. Although a great number of publications on planning methods can be found, not many of them refer to the specificity of mining production processes, especially material requirements planning. The objective of this paper is to present the theoretical assumptions of the material requirements planning process and the practical aspects of this process in the operating activity of mining enterprises. The paper is of theoretical and cognitive study character. The research was based on a systematic review method - systematic literature review, supplemented with the analysis of internal documents and programs used in materials management of mining enterprises.