The article examines the possibility of using the methods of balance analysis for the development of digital models for managing the production assets of thermal power plants. It is shown that the balance method is suitable for compiling universal input-output matrices, which can be used for a mathematical description of the expenditure of financial and material resources in the production process of a power plant. An economic and mathematical model of the production assets management system in the form of matrix equations of price, added value, output and supply of energy resources and products is proposed. The developed model provides dual links between economic and technological factors of production and allows organizing the management of production assets of a power plant directly according to the economic effect of their use.