Article is devoted to the consideration of the theoretical and methodological foundations of the energy-consumer theory of a company, the creation of which is required by the need to take into account current trends in the consumption of various types and forms of energy in the production process and the provision of services. According to the author, the creation of a new theory of the company will allow to develop an effective energy market strategy of the company and more fully characterize the behavior of the company in the process of energy consumption in the innovative and digital economy. The article also describes the scientific elements of the theory; the process of energy consumption movement during the production of goods and services and consumption is defined for the study; the scientific principles of the firm’s energy-consumption theory and the elements of the mechanism for implementing the theory in practice are highlighted. Financial and economic indicators of the company should be improved taking into account the consumption of different forms and types of energy.