The correct determination of the energy efficiency (EE) of a complex system is a problematic task that requires the use of specialized methods and approaches. Most often, EE is considered as an indicator of the quality-of-service provision, which most fully corresponds to the technical and economic essence of this indicator. The structural and functional organization of the system of such indicators is carried out either on a bottom-up approach or a top-down approach, gradually deploying macroeconomic indicators defined at the system levels. This paper considers the tensor form of organization of the system of such indicators, which allows combining within a single model not only their organizational levels (economy as a whole, economic sectors, enterprises, technologies and equipment), but also the types of activities that reflect these indicators (energy, financial, economic, institutional, environmental, social, etc.), and the factors of changes in energy use (structural, technological, resource, managerial, regulatory, etc.). The paper presents the mapping of this model on the plane of structural and functional factors in the form of classification tables (matrices) of these factors (system elements). The paper describes the procedure for optimizing indicators, which can be carried out for each of these factors separately, their aggregate at each level and for the system as a whole, taking into account the need to implement iterative procedures for coordinating the global (system-wide) goal and local objective functions. Given the use of optimization variables measured in energy and monetary units, this problem is formalized within the framework of the set-theoretic approach. For the purpose of comparing the results, the paper examines the relevant provisions of the International Energy Agency methodology, which uses the direct method of three-factor Laspeyres decomposition analysis, and the Sectoral Methodology for Calculating Harmful Emissions of the Ministry for Communities and Territories Development of Ukraine. Keywords: Energy efficiency, energy efficiency indicators, system analysis, tensor approach.
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