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Formation of accounting information in strategic cluster management
dc.contributor.author | VYSOCHAN, Oleg S. | |
dc.contributor.author | HYK, Vasyl V. | |
dc.date.accessioned | 2022-08-04T15:01:21Z | |
dc.date.available | 2022-08-04T15:01:21Z | |
dc.date.issued | 2020-01-15 | |
dc.identifier.issn | 0798-1015 | |
dc.identifier.other | 2739-0071 | |
dc.identifier.uri | http://bdigital2.ula.ve:8080/xmlui/654321/8567 | |
dc.description.abstract | The necessity of developing conceptual basis of forming accounting information in strategic cluster management has been grounded. The concept of accounting has been formulated on the basis of system approach: the place of accounting within strategic management information system has been defined; basic elements (aim, objectives, functions, subject, methods, tools), which constitute methodological basis of current accounting theory, have been conceptually specified and structured. | en_US |
dc.description.abstract | La necesidad de desarrollar una base conceptual para la formación de información contable en la gestión estratégica de conglomerados está demostrada. Basado en el enfoque sistemático, se forma el concepto de contabilidad: se determina el lugar de la contabilidad en el sistema de información de gestión estratégica; elementos básicos conceptualmente especificados y estructurados (propósito, tareas, funciones, materia, métodos, herramientas) que forman la base metodológica de la teoría contable moderna. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Grupo Editorial Espacios GEES 2021 C.A. | en_US |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/3.0/ve/ | en_US |
dc.subject | system approach | en_US |
dc.subject | accounting | en_US |
dc.subject | strategic management | en_US |
dc.subject | cluster | en_US |
dc.subject | enfoque del sistema | en_US |
dc.subject | contabilidad | en_US |
dc.subject | gestión estratégica | en_US |
dc.subject | clúster | en_US |
dc.title | Formation of accounting information in strategic cluster management | en_US |
dc.title.alternative | Formación de información contable en gestión estratégica del clúster | en_US |
dc.type | Article | en_US |