Outsourcing and Insourcing as Instruments to Build the Optimal Structure of the Enterprise’s Accounting Service

The article is aimed at determining the optimal organizational structure of accounting service in connection with the emergence of modern forms of accountance – outsourcing and insourcing. The approaches to interpretation of the organizational structure of the accounting service have been defined, as well as the main factors influencing its building in the current conditions have been identified. The basic criteria for the enterprise’s selection of outsourcing or insourcing in the course of construction of an accounting service structure have been provided. The peculiarities of organization of work at the enterprise-outsourcer depending on its territorial placement have been determined, that defines the model of accounting and the way of organization of information infrastructure. Prospect of further research is substantiation of determining the economic feasibility of the enterprise’s transition to the accounting outsourcing