Obidov Rakhmonali Rasulovich
PhD, Associate Professor Department of Accounting
Tashkent Institute of Finance, Tashkent, Uzbekistan
Email: mars.or@mail.ru
Аbstract. This article is about the establishment of effective mechanisms for the development of regional economies in the country, i.e. transition to the cluster model. The cluster model is an economic mechanism considered as an organizational and management form of integration and cooperation and a means of ensuring the competitiveness of regional economic development. The formation and establishment of effective mutual relations requires a deep understanding of the economic nature of the clustering processes of the country’s economy. The organization of cluster enterprises provides a richer, more meaningful view of the growth of local industry and production in a given area than the traditional methods of using regional economic relations as a descriptive tool. An industrial cluster differs from the classical definition of industrial sectors because it reflects the entire value chain of a broadly defined industry, from suppliers to the stage of final finished products, including supporting services and specialized infrastructure. Cluster industries are geographically integrated and interconnected by a flow of goods and services that is stronger than the flow connecting them to the rest of the economy. Clusters are also important in organizing workplaces and employing the labor resources of that region. Any business activity is like a building without pillars without economic sectors. In fact, the activities of enterprises cannot be organized without accounting, tax accounting, marketing, production organization and similar economic areas. Therefore, it is impossible to organize cluster enterprises without accounting, such as management accounting. Therefore, we believe that accounting should be properly organized in enterprises belonging to each cluster network. First of all, it is important to create an economic information system for effective management in the conditions of cluster formation. Today, it is necessary to control costs and revenues, develop a unified information space model for organizations and institutions. Management decisions made by managers in these organizations determine the further fate of the enterprise, which requires the correct organization of accounting. At the same time, the instability of the general economic situation, the increase in the number of risks and uncertainties in regional markets and economic conditions, which also affect the complexity and multidimensional justification of management decisions. At the same time, the article is devoted to the study of theoretical and practical views on the organization of accounting in the cluster system, as well as to the creation of an economic information system, and appropriate conclusions are drawn.
Key words. Cluster, accounting in the cluster system, agricultural cluster, accounting information in the cluster system.