Importance The article deals with issues of developing the information framework for cluster management as it is very reasonable to strengthen competitiveness and efficiency of clusters' performance. Objectives The research forms a reasonable mechanism for accounting and information support to management of production clusters. We also provide rationale for new promising approaches and functional management aspects to be used in cluster management. The research pursues increasing the significance of the accounting and information framework for managerial structures of clusters to take economic decisions. We strive to devise a new accounting components, i.e. cross-company accounting. Methods Using monographic, logic, analytical and other conventional methods, we prove it is necessary to set up an accounting and information framework for cluster management by developing the theory, methods and tools of cross-company accounting. Results We found the substance of cross-company accounting, which should coordinate the interaction of cluster members and provide the information basis to articulate the cluster management strategy and tactics. We outlined the structure of cross-company accounting, described functional components and their relationship, and determined where cross-company accounting data flows and what role they play for management. Conclusions and Relevance The research refers to issues of developing the accounting and information framework of management. The framework is generated as part of cross-company accounting, allowing top executives of clusters to take reasonable and strategic decisions, use information flows to plan operations and forecast future position of cluster members and the entire integrated structure, thus boosting the synergistic effect of the management system.
Keywords: cluster, management, accounting framework, information framework, cross-company accounting
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