Удосконалення організаційно-економічного механізму стратегічного управлінського обліку витрат підприємств в умовах кластеризації економіки в Україні

Abstract

There are modern economic conditions in which Ukrainian cluster function makes it necessary to adapt to the consequences of the pandemic, which led to a decline in the economy around the world. Ukraine should focus on tools to improve the sustainability and competitiveness of national businesses. One of the most important tool is cluster policy. Because of successful management of cluster policy, the positive impact will happen on the creation, development, and support of clusters. Cluster initiatives are very important for the future of the Ukrainian economy. Today Ukrainian clusters could be the basic of new economy and accelerate of Ukraine's exit from the crisis. It could be done if balanced system and optimal cost management method were acting in the cluster. The issues of organizing strategic management accounting based on a systematic approach have a huge value for ensuring the effectiveness of clusters. The essence and place of accounting information in cluster management, accounting in the information management system of cluster member enterprises and accounting and reporting tools are insufficiently developed. The author explores the role of the organizational and economic mechanism of strategic management cost accounting in the implementation of effective cluster management to develop tools for increasing the profitability of clusters. There is a research and analysis of the state of development of the organizational and economic mechanism of strategic management cost accounting and its impact on management cost accounting in clusters using international experience. There are the main problems, which do not allow effective development and implementation of the organizational and economic mechanism for management accounting of expenses in clusters. And there are ways to solve them.