Abstract
At present, during the period of economic instability, total economic sanctions against Russia, military conflicts, issues of ensuring resource efficiency and increasing resource conservation of industrial enterprises, increasing their competitiveness, as well as ensuring import substitution processes, due to the partial withdrawal of foreign enterprises from domestic markets, resource conservation policy is becoming particularly relevant for enterprises industrial complex of the Russian Federation. The paper provides a theoretical analysis of the category of resource conservation, various approaches to its interpretation, determines the need for a resource conservation policy and directions for the development of resource efficiency of industrial enterprises, through the introduction of material and non-material factors of resource conservation research, based on the methods presented in the valuation. The paper proposes a methodology for assessing resource conservation based on the use of indicators of the functioning of enterprises of the industrial complex. The methodology is based on the use of the production function, taking into account the variation of the evaluation parameters, determining the amount of costs and resources.
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