Development of Methodological Basis of Management Accounting In Accounting Policy

this article examines the modern solution for organizing the activities of clusters, in which, along with the organizational and legal mechanisms of clusters, the widespread introduction of modern areas of management accounting in the accounting system is studied. At the same time, recommendations are developed on determining the methodological foundations of management accounting in the accounting policy as a source of information for the effective management of clusters and the development of their forecast indicators.