Abstract
Abstract. The necessity of development of the conceptual basis of formation of the accounting information in strategic management of IT-cluster is substantiated. On the basis of the system approach the concept of the account is formed: the place of the account in information system of strategic management is defined; specified and structured basic elements (purpose, tasks, functions, subjects, methods, tools), which form the methodological basis of modern management accounting theory. The study of the structure of strategic management was conducted on the example of the Lviv cluster of information technology and business services (Lviv IT-cluster), which operates as an association of IT companies, Lviv City Council and educational institutions. It is established that the object of management is the joint activities of independent interacting economic entities, each of which in an integrated structure performs its functions. It is established that strategic management accounting provides coordination of interaction of its participants and serves as an information base for development of long-term strategy of development in IT-cluster. It is determined that the introduction of strategic management accounting in the cluster will solve the problem of forecasting and planning the activities of the association as a whole and its individual members. The list of methods and tools of strategic management accounting in the cluster grouped by the authors allows to consider this accounting system not only as an information source of decision-making, but as a tool resource for strategy support. It is determined that the key tools of management accounting in the IT-cluster are SWOT-analysis, a system of balanced scores, benchmarking and budgeting. Keywords: management accounting, strategy, integrated structures, cluster. JEL Classification М41, L24, O32 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 10.
Highlights
The main goal of Ukraine’s economic policy is to increase the competitiveness of domestic products and increase the share of national enterprises in domestic and world markets
To form a strategy for development and management decisions in modern business conditions, the cluster management system requires the use of qualitatively new approaches and mechanisms
We propose a conceptual approach to the formation of accounting information in the strategic management of the cluster (Fig. 1), which determines the basics of construction and maintenance of strategic management accounting and is its theoretical and methodological basis
Summary
The main goal of Ukraine’s economic policy is to increase the competitiveness of domestic products and increase the share of national enterprises in domestic and world markets. One of the effective tools to increase the competitiveness of products and economic growth of the regions is the activity of the cluster as geographically close interconnected enterprises, united by a single material, financial and information flows. The cluster approach can become one of the effective directions of development of economy of Ukraine in the conditions of European integration. To form a strategy for development and management decisions in modern business conditions, the cluster management system requires the use of qualitatively new approaches and mechanisms. The globalization of the world economy and the dynamism of the external environment necessitate the creation of strategically oriented management accounting in cluster structures
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
