This article analyzes the system and methods of forming tariffs for thermal energy; evaluates the effectiveness of energy auditin g at enterprises that generate heat energy and carry out the transportation of coolant to consumers; summarizes the author’s experience in implementing numerous measures for the regime adjustment of heat exchange equipment, heating networks and systems; estimated the potential of these energy-saving measures; It proves the feasibility of taking into account the economic potential of the regime adjustment of thermal systems in the formation of the tariff for thermal energy "by the method of economically reasonable costs".