The Formation of Integrated Accounting and Analytic Space in the Agro-Industrial Cluster of the Region

Abstract

The present article is devoted to the solution of one of the most actual problems the agro-industrial cluster has to deal with nowadays. Aiming to get the competitive advantage it is absolutely necessary to modernize the accounting- and- analytic space in the context of joint activities involving interaction of all possible types of resources. As an upgrade option the authors of the article try to consider the complex use of Supply Chain Management and Activity-based Costing Systems methods. Analyzing the agricultural economy of the Altay region(Russia) the necessity to increase the efficiency of management decisions and to form an integrated and reliable decision making basis has been confirmed. The introduction of the proposed by the authors management accounting methods into the information system of cluster organizations will allow, on the one hand, to ensure effective and safe information exchange, and, on the other hand, to increase the reliability and analytical capabilities of the generated accounting data.