Cluster Accounting Concept: Characteristics and Features

The aim of the article is to reveal the content and the limits of application of the cluster accounting concept as perspective direction of accounting idea development addressed to important management tasks in distributed network structures. The ranking of accounting capabilities is implemented for solving the major problems of cluster interaction. The works of the preparatory stage of the cluster accounting centre creation are highlighted. The basic characteristics of cluster accounting are defined: specific accounting objects (transaction costs, brands, investment, government grants, innovation expenditures, implementation of marketing activities); taking into account industry-specific activity of cluster members (combination of expertise of key members with a variety of supporting factors); receipt and distribution of information by using information and communication technologies; consideration of multidirectional accounting information requests of recipients while creation of internal, statistic and social reporting; priority of cluster activity indicators different from the profit (increase in the level of innovation development, decrease in unit costs per unit of production); strategic orientation, compliance with the general purpose of the activity and overall ideology; expansion of new accounting functions: social, coordinating.