Digital concept of balanced scorecard for managing production cluster efficiency through GAP-analysis and “direct-costing” system

Abstract

The evaluation of innovative engines distribution impact for anti-crisis clusterization management of the production system of Ivanovo region on the organization of “direct-costing” system in regional cluster was carried out within digital technology of Balanced Scorecard projections. The article elaborates the conceptual GAP-analysis model within the application of the integrated digital concept of Balanced Scorecard for the improvement of “direct-costing” process in the management accounting of cluster-forming enterprises. Using collective and distributive accounting mechanisms and GAP-analysis elements, the criteria for evaluation of the economic potential of regional production cluster were corrected. As a result of the research, when disclosuring the innovation “direct-costing” mechanisms of management accounting, the elements of the methodology for comprehensive evaluation of production cluster efficiency through the digital Balanced Scorecard model were proposed.