Abstract
High-quality managerial decision-making is crucial for improving the resource efficiency of production companies in the context of digitalization. Currently, the use of modern methods and tools to manage the consumption and supply of resources of companies should consider the principles of a circular economy. This study focused on the development of a mechanism to manage resource efficiency in the fuel and energy sector. It used the methodological tools developed by the authors, including a comprehensive integral assessment of resource efficiency and a practice-oriented research methodology adapted for fuel and energy enterprises. Having analyzed the existing state of resource consumption, the authors discovered a disparity of indicators, methods and means in the applied assessment of the accounting, control and expenditure of energy resources. Using the analytic hierarchy process as a foundation, the authors applied a technique for identifying inefficient production processes at the fuel and energy enterprises level as a case study. With the proposed technique, the main areas of the inefficient use of resources were identified. They include the organization of accounting, control and rationing of resource consumption, supplying the resources to production, and measures to improve resource conservation. These areas were ranked by importance and priority. The calculations determined the most resource-intensive process—“Operation of equipment and technologies”. On this basis, the authors developed a methodology for resource efficiency management, including a number of digital technologies and tools. As a result of testing the developed mechanism in an oil and gas company based on the principles of a circular economy, the authors found reserves of the inefficient use of energy resources and searched for the best option for the development of an oil and gas company. Moreover, the proposed approach enabled the authors to determine the balanced growth of the company’s resource efficiency, develop managerial decisions for the its long-term development, and conduct its environmental and economic assessment.