Prospects for the Use of Modern Methods of Management Accounting

this article studies the activities of clusters as a modern solution for organizing management accounting, 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 the effective use of the “Just in time” system in accounting policy for the purposes of management accounting as a source of information for the effective management of clusters, the development of their forecast indicators.