Preconditions of forming accounting-information support of cluster management

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.

Keywords

• cluster
• interorganizational management
• integrated structures
• accounting