НОВЫЕ МЕТОДОЛОГИЧЕСКИЕ ПОДХОДЫ К РАСЧЕТУ СКВОЗНОЙ СЕБЕСТОИМОСТИ КЛАСТЕРА В ЕДИНОМ ТЕХНОЛОГИЧЕСКОМ ПРОЦЕССЕ

Abstract

Within the framework of the law on industrial policy of the Russian Federation, economic entities to which the state potentially guarantees financial support are identified. One of these entities is an industrial cluster. The authors of this article believe that the sign of territorial proximity, as well as the geographical location of the cluster entities specified in the law, are not essential features of this concept. The key features that distinguish a cluster from any other set of legal entities are their technological dependence on each other and the presence of a single control center. The cluster can produce products for both civil and defense purposes. The fundamental economic indicators of the state defense order are its price and cost. To correctly calculate the cost of a state defense order, it is necessary to distinguish fixed and variable costs as part of the cost; for this, the authors have introduced definitions of the end-to-end cost of a cluster and the intermediate product of a cluster. Methodological principles for the formation of the end-to-end cost of a cluster are proposed, subject to the consumption of the intermediate product of the cluster in the technological and servicing operation of the next stage. Formulas for calculating the cost of a cluster are given. The combination of these formulas and methodological principles for the formation of the end-to-end cost of a cluster is a new method of calculating the cost - cluster-costing, which will make it possible to more accurately formulate the cost of state defense orders and make calculations between the state and contractors more fair.