Preconditions of forming accounting-information support of cluster management
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 40, Issue 2
Abstract
In the process of cluster management, a significant role is played by accounting information on which situation assessment and validity of taken decisions depend. The globalization of economic processes and dynamism of environment predetermine the creation of strategically-oriented accounting and formation of accounting-information support of cluster management. Major preconditions and factors of creating accounting system in a cluster, divided into three groups (social economic, technological and theoretical-methodological), are determined. Current ways of formation and improvement of accounting within creation of cluster economy are indicated; an approach to develop theory, methodology, organization of accounting system, which will facilitate user’s receiving total information as to facts of economic life in the process of managing cluster activity, is suggested. It is reasonable to form accounting support of cluster management as a system appointed to generate information concerning activity of an integrated structure as a single economic object.
Authors and Affiliations
V. V. Hyk
Keywords
Related Articles
- EP ID EP384685
- DOI -
- Views 114
- Downloads 0
Costs for accounting outsourcing as accounting object
The aim of the work is to study the existing methodological approaches to accounting of costs for accounting outsourcing. The types of outsourcing are described in accordance with the functions transferred, that should b...
Formation of income amount of builder in share building under mixed agreement
The article examines the existent problems in the accounting of economical activities connected with builder’s acceptance of incomes and expenditures in a share building. On the base of analysis of economical essence of...
Identification of sustainable development statements social component objects
The article deals with the issue of sustainable development statements social component. The social aspects of business are examined. The algorithm of reporting on sustainable development on accounting data is built base...
Financial assistance: The order reflected in accounting and tax accounting
The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure complet...
Prerequisites for the Introduction of Managerial Accounting in State Higher Educational Institutions
The article investigates the prerequisites of the subsystem of management accounting in state higher educational institutions. In the course of the research the following methods were used: description, analysis, synthes...