A Methodology for Constructing and Assessing an Integrated Resource Efficiency Index for Industrial Enterprises

This article proposes a methodology for constructing an integrated resource efficiency index to assess the relationship between industrial output and expenditure on materials, energy, and labour. It establishes a procedure for determining weights based on the base-period expenditure structure, calculating component indices, and interpreting the resulting composite indicator. The analysis highlights the importance of distinguishing changes in prices and product mix from changes in physical resource consumption. The proposed framework is methodological in nature and requires validation using primary enterprise accounting records.