DOI: 10.33917/es-1.193.2024.108-117

The article dwells on the author’s concept of implementing the industrial policy of the Russian Federation based on the principles of target-costing, behavioral economics and TBC-costing, permitting to increase the accuracy of planning the cost and price of cluster products; objectivity of settlements between participants of a single end-to-end technological process (USTP). In accordance with the proposed concept, theoretical foundations for implementing the industrial policy of the Russian Federation are developed. Methodology for forming the end-to-end cost of an industrial cluster, cluster-costing, is described, which, unlike the existing one, has a very high accuracy, which in its turn contributes to more efficient implementation of the industrial policy of the Russian Federation. The author presents a new method for conducting factor analysis of a clustercosting, which allows us to more accurately identify the reasons for deviations of the actual cluster-costing from the planned value, determine the responsibility of each USTP participant, including within the process, as well as obtain a fair mechanism for adjusting the cost of a cluster order. The article proposes an algorithm allowing to manage the cluster order for industrial clusters, taking into account the principle of fairness, which makes it possible to harmonize relationships in the chain “state – enterprises — participants in a single end-to-end technological process.”

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