Innovation science and technologiy Том 2 № 3 (2026) · с. 424-428
PRIORITY DIRECTIONS FOR ORGANIZING MANAGEMENT ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN FISHERY CLUSTERS
Shodiev, Aslam
Аннотация
The article examines priority directions for organizing management accounting and internal control systemsin fishery clusters. The research is based on the 2019–2024 practice of fishery clusters within the “O‘zbekbaliqsanoat”Association. The author developed proposals in three main areas: (1) organizational and methodological aspects of themanagement accounting policy; (2) a mixed transfer pricing model based either on market price or on cost plus a 15–25%margin; and (3) a segment reporting template for five operating segments in accordance with IFRS 8 requirements. Inaddition, five components of the internal control system for fishery clusters are proposed based on the COSO InternalControl — Integrated Framework. The research results have practical significance for improving the efficiency, transparency,and controllability of fishery clusters
fishery clusters, management accounting, internal control, COSO, transfer pricing, segment reporting, IFRS 8, agroclusters, Uzbekistan.
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