SHS Web Conf.
Volume 141, 2022IV International Scientific and Practical Conference “Modern Management Trends and Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2022)
|Number of page(s)
|Digital Technologies in the Management of Socio-Economic Systems
|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: firstname.lastname@example.org
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
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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