КОНЦЕПЦИЯ УПРАВЛЕНИЯ ПРОМЫШЛЕННОЙ ПОЛИТИКОЙ В ЧАСТИ ГОСОБОРОНЗАКАЗА В УСЛОВИЯХ СПЕЦИАЛЬНОЙ ВОЕННОЙ ОПЕРАЦИИ

Abstract

With the beginning of a special military operation, the defense industrial complex of the Russian Federation became more active. Work with the state defense order is carried out under special conditions and is regulated by a number of regulations. The regulation on the procedure for the formation of prices for state defense order products divides pricing methods into two large groups: methods based on the analysis of the external environment and costly methods. Methods based on the analysis of the external environment are based on the study of prices for similar products. The mechanism of such pricing and cost planning correlates with the Target-costing method, but this method does not take into account the specifics of production processes at the enterprise. In the group of cost methods, the price is set in the form of a planned surcharge, the most accurate method of calculating the cost to date is the TBC-costing method. The article proposes a new concept for the implementation of the mechanism of industrial policy of the Russian Federation, based on the author’s method of calculating the cost of production – «claster-costing», which is based on the methodology of TVS- costing, as the most accurate method of calculating the cost of industrial products to date. The concept suggests taking into account the principles of behaviorism, in order to achieve maximum adequacy of mathematical models, as well as the principles of target-costing, since in the implementation of the state defense order, clear planning of budget expenditures is necessary. The implementation of all the stated elements of the industrial policy management concept of the Russian Federation should be based, according to the authors, on the principle of fairness. The proposed concept based on the claster-costing method will contribute to a more effective implementation of the industrial policy of the Russian Federation in accordance with the tasks set by the Government of the Russian Federation in this area.