CLUSTER AS THE ENVIRONMENT OF TRANSFER FINANCIAL RESULTS FORMATION

O. N. Hmelnitskaya
2014 Bulletin of Kemerovo State University  
The purpose of the paper is to determine a new direction of development of accounting methods and analysis – to determine the characteristics of formation of transfer financial results in the clusters. Based on the analysis of regulatory and scientific literature, a systematic approach to the interpretation of the category of "cluster" and the author's definition are provided. On the basis of studying the evolution of forms of enterprise integration, peculiarities of cluster formations and
more » ... formations and motivating factors for a particular organization to enter a cluster were identified. The possible reasons for the use of clusters of transfer prices are suggested. In conclusion, the main directions of transfer analysis of financial results of the cluster are made.
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