Opportunities for increasing the competitiveness of a regional building cluster through the realization of intellectual potential at the enterprises in the cluster. The example of LLC “Baltmoststroy”

This article is devoted to the description, analysis and evaluation of the existing construction company, as a subject within the construction cluster, after the reorganization of its management accounting system through the introduction of improved organization of the software “1C (PPM)”. The article considers the issue of practical implementation of the “Concept of innovation cluster influence on the formation of regional competitiveness”, previously set out in the work of contemporary researchers. In this case, the regional construction cluster is considered as an innovative form of association of independent organizations operating in the market of monopolistic competition. At the same time, the implemented management accounting system is a specific asset of the construction company considered in the article, which in the course of competent use of infrastructural links between the cluster elements can become the basis for increasing its competitiveness. In the work theoretical basis of enterprise activity within the framework of the concept gets practical form, and managerial processes become the basis for development and confirmation of the concept. In the future, the investigated enterprise of the construction cluster will be able to extract innovation rent and, at the same time, all subjects of the cluster will be able to form the infrastructure rent, while extracting monopoly profits.