Abstract

The changing geopolitical situation in the world inevitably causes changes within the country, including economic ones. Conditionally free principles of economics cease to work in practice, since the subjects of economic activity act in their own interests, which do not always coincide with the interests of the state. The article presents 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, which allows to increase the accuracy of cost planning and prices of cluster products, the objectivity of calculations between participants in a single end-to-end technological process (ESTP). In accordance with the developed concept, the theoretical foundations of the implementation of the industrial policy of the Russian Federation are developed. The methodology of forming the end-to-end cost of an industrial cluster is described, which, unlike the existing one, has high accuracy, which contributes to a more effective implementation of industrial policy. A new method of factor analysis of the cluster cost is presented, which allows to more accurately determine the causes of deviations in the value of the actual cost of the cluster from the planned one, determine the responsibility of each participant of the ESTP, including within the redistribution, and also obtain a fair mechanism for adjusting the cost of the cluster order. An algorithm for managing the order of an industrial cluster is proposed, taking into account the principle of fairness, which allows to harmonize the relationship in the chain between the state and enterprises participating in a single end-to-end technological process. The proposals of amendments to the legislative acts of the Russian Federation are presented, which make it possible to put into practice the author’s concept based on the claster-costing method to increase the effectiveness of the implementation of industrial policy.

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