| Issue |
SHS Web Conf.
Volume 141, 2022
IV International Scientific and Practical Conference “Modern Management Trends and Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2022)
|
|
|---|---|---|
| Article Number | 01003 | |
| Number of page(s) | 8 | |
| Section | Digital Technologies in the Management of Socio-Economic Systems | |
| DOI | https://doi.org/10.1051/shsconf/202214101003 | |
| Published online | 24 June 2022 | |
Digital concept of balanced scorecard for managing production cluster efficiency through GAP-analysis and “direct-costing” system
Saint-Petersburg State University, Faculty of Economics, 199034 Saint-Petersburg, Russia
* Corresponding author: alexeyutkin98@mail.ru
The evaluation of innovative engines distribution impact for anti-crisis clusterization management of the production system of Ivanovo region on the organization of “direct-costing” system in regional cluster was carried out within digital technology of Balanced Scorecard projections. The article elaborates the conceptual GAP-analysis model within the application of the integrated digital concept of Balanced Scorecard for the improvement of “direct-costing” process in the management accounting of cluster-forming enterprises. Using collective and distributive accounting mechanisms and GAP-analysis elements, the criteria for evaluation of the economic potential of regional production cluster were corrected. As a result of the research, when disclosuring the innovation “direct-costing” mechanisms of management accounting, the elements of the methodology for comprehensive evaluation of production cluster efficiency through the digital Balanced Scorecard model were proposed.
© The Authors, published by EDP Sciences, 2022
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