The Russian economy is highly import-dependent, which is also relevant for the enterprises of the science-intensive industry. The later is based on the emerging realities, and strives to develop and introduce a strategy that would allow for the most efficient implementation of the planned import substitution program. In this research the authors have developed a comprehensive mathematical model that takes into account the peculiarities of the local labour and technical capital market, as well as their impact on the production costs of the sciencebased enterprise. The practical application of indicators that can define the current state and the level of dependence of science-based production on foreign raw materials will provide grounds for a revision of the existing development strategy. What is more, it will be possible to take into due consideration the mission of import substitution, based on the available resources of the enterprise and the maximum permissible share of imports in production.