Improvement of Accounting Support for Cluster Functioning

Authors

  • T. Buchik Polessky State University, Pinsk, Republic of Belarus

Keywords:

accounting and analytical support for the functioning of the cluster, accounting software, accounts, documentation, cluster reporting

Abstract

The goal is to determine the specifics of accounting for the functioning of the cluster for formulating recommendations for its development. Materials and methods: The information base for the research was the normative legal acts of the Republic of Belarus, data from the Ministry of Economy of the Republic of Belarus, a systematic approach, an abstract-logical method and a method of comparative analysis were applied. Results. The article substantiated the need for the formation of accounting and analytical support for the functioning of the cluster, determined its basic blocks, and also revealed the main differences between the accounting support for the functioning of the cluster and the accounting support of a business entity. On the basis of the study, the main directions of development of accounting support for the functioning of the cluster were formulated. Conclusions. The implementation of the proposed recommendations will ensure the improvement of the organization of accounting in the innovation cluster, and on this basis will improve the quality of accounting information.

Author Biography

T. Buchik, Polessky State University, Pinsk, Republic of Belarus

PhD in Econ. Sc.; Dean of the Faculty of Economics and Finance

References

Об утверждении Концепции формирования и развития инновационно-промышленных кластеров в Республике Беларусь и мероприятий по ее реализации : постановление Совета Министров Республики Беларусь от 16.01 2014 г., № 27 // КонсультантПлюс: Беларусь. Технология 3000 [Электронный ресурс] / ООО ”ЮрСпектр“. – Минск, 2020.

Карта кластеров [Электронный ресурс]. – Режим доступа: http://economy.gov.by/ru/karta_klasterov-ru/. – Дата доступа: 27.10.2020.

О бухгалтерском учете и отчетности: Закон Республики Беларусь от 12.06.2013 г. №57-З. (в ред. от 17.07.2017 г. № 57- З ) // КонсультантПлюс : Беларусь. Технология 3000 [Электронный ресурс] / ООО ”ЮрСпектр“, Нац. центр правовой информ. Респ. Беларусь. – Минск, 2020.

Об утверждении Национального стандарта бухгалтерского учета и отчетности ”Индивидуальная бухгалтерская отчетность“, внесении дополнения и изменений в постановление Министерства финансов Республики Беларусь от 30 июня 2014 г. № 46 и признании утратившими силу постановления Министерства финансов Республики Беларусь от 31 октября 2011 г. № 111 и отдельных структурных элементов некоторых постановлений Министерства финансов Республики Беларусь (в ред. постановления Совета Министров Республики Беларусь от 22.01.2016 г. № 48) от 12 декабря 2016 г. № 104 // КонсультантПлюс: Беларусь. Технология 3000 [Электронный ресурс] / ООО ”ЮрСпектр“, Нац. центр правовой информ. Республики Беларусь. – Минск, 2020.

Бучик, Т.А. Развитие кластерной отчетности как предпосылка активизации кластерных инициатив / Т.А. Бучик / Модернизация экономики Беларуси: проблемы и пути их решения [Электронный ресурс] : междунар. науч. конф., посвящ. 50-летию экон. фак-та Гомельского гос. ун-та им. Ф. Скорины (Гомель, 18 окт. 2019 г.) : сборник материалов / Гомельский гос. ун-т им. Ф. Скорины ; редкол.: А. К. Костенко (гл. ред.) [и др.]. – Электрон. текст. дан. (объем 5,30 Мb). – Гомель : ГГУ им. Ф. Скорины, 2019.

References

On the approval of the Concept of the formation and development of innovative and industrial clusters in the Republic of Belarus and measures for its implementation: Resolution of the Council of Ministers of the Republic of Belarus dated January 16, 2014, No. 27. ConsultantPlus: Belarus. Technology 3000 LLC "YurSpektr". Minsk, 2020.

Map of clusters (In Russian) Available at: http://economy.gov.by/ru/karta_klasterov-ru/. (accessed: 10/27/2020).

On accounting and reporting: Law of the Republic of Belarus dated June 12, 2013 No. 57-З. (as amended on July 17, 2017, No. 57-З) // ConsultantPlus: Belarus. Technology 3000 (In Russian) LLC "YurSpektr", Nat. center of legal inform. Rep. Belarus. - Minsk, 2020.

On approval of the National Accounting and Reporting Standard “Individual Financial Statements”, amendments and additions to the Resolution of the Ministry of Finance of the Republic of Belarus No. 46 dated June 30, 2014 and invalidation of the Resolution of the Ministry of Finance of the Republic of Belarus. No. 111 and individual structural elements of some resolutions of the Ministry of Finance of the Republic of Belarus (as amended by the resolution of the Council of Ministers of the Republic of Belarus dated January 22, 2016 No. 48) dated December 12, 2016 No. 104 ConsultantPlus: Belarus. Technology 3000. LLC "YurSpektr", Nat. center of legal inform. The Republic of Belarus. Minsk, 2020.

Buchik T.A. Razvitiye klasternoy otchetnosti kak predposylka aktivizatsii klasternykh initsiativ [Development of cluster reporting as a prerequisite for activating cluster initiatives]. Modernizatsiya ekonomiki Belarusi: problemy i puti ikh resheniya [Modernization of the economy of Belarus: problems and ways of their solution]. International. scientific. conf., dedicated. 50th anniversary of the econ. Faculty of Gomel State un-ta them. F. Skaryna (Gomel, October 18, 2019): collection of materials / Gomel state. un-t them. F. Skaryna; editorial board: A. K. Kostenko (chief editor) [and others]. Electron. text. Dan. (volume 5.30 Mb). Gomel: GSU im. F. Skaryna, 2019. (In Russian)

Downloads

Published

2020-12-24

How to Cite

Бучик, Т. (2020). Improvement of Accounting Support for Cluster Functioning. Economy and Banks, (2), 11-16. Retrieved from https://ojs.polessu.by/EB/article/view/1439

Issue

No. 2 (2020)

Section

Accounting and Statistics

License

he author provides the Editorial Board of the journal for the entire duration of the exclusive rights to the Work the following rights:
1. the right to reproduce the Work (publication, publication, duplication, duplication or other reproduction of the Work) without restriction of copies. In addition, each copy of the Work must contain the name of the author of the Work;
2. the right to distribute the Work in any way;
3. the right to be included in the composite work;
4. the right to be communicated to the public;
5. the use of metadata (title, name of the author (copyright holder), annotations, bibliographic materials, etc.) of the Works by distributing and making available to the public, processing and systematization, as well as inclusion in various databases and information systems.
6. the right to transfer, on a contractual basis, the rights partially or fully obtained under this contract to third parties without payment to the Author of remuneration.
The author transfers the rights to the Editorial Board under this Agreement on the basis of a non-exclusive license.
The editorial staff is obliged to observe the copyrights provided for by the current legislation, the rights of the Author, as well as to protect them and take all possible measures to prevent copyright infringement by third parties.
The territory in which the use of rights to the Works is allowed is not limited.
The author also provides the Editorial Board with the right to store and process the following personal data with no time limit:
• Full Name;
• Date of Birth;
• education information;
• information about the place of work and position;
• information on the availability of published works of literature, science and art.
Personal data are provided for their storage and processing in various databases and information systems, their inclusion in analytical and statistical reporting, the creation of reasonable interrelationships of objects of science, literature and art with personal data, etc.
The editorial board has the right to transfer the specified data for processing and storage to third parties, subject to notification of such a fact with the provision of information about a third party (name and address) to the Author.
The withdrawal of consent to the storage and processing of personal data is made by the Author by sending a written notice to the Editorial Board.
The author and the Editorial Board of the journal bear, according to the current legislation of the Republic of Belarus, property and other legal responsibility for non-fulfillment or improper fulfillment of their obligations.
The Party that improperly performed or did not fulfill its obligations is obliged to indemnify the losses incurred by the other Party, including lost profits.
All disputes and disagreements of the Parties arising from the terms of this Agreement shall be settled by negotiation, and if they fail, the indicated disputes shall be settled in court in accordance with the current legislation of the Republic of Belarus.
The termination of this agreement is possible at any time by mutual consent of the Parties, with the obligatory signing of the relevant agreement by the Parties.
Termination of this agreement unilaterally is possible in cases stipulated by the current legislation, or by a court decision.
In all that is not provided by this agreement, the Parties are guided by the norms of the current legislation of the Republic of Belarus.