METHODOLOGICAL BASIS OF FORMATION OF STRATEGIC MANAGEMENT ACCOUNTING IN IT-CLUSTER

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.