Класифікація бухгалтерського аутсорсингу: відповідність сучасним тенденціям розвитку

The object of research is accounting outsourcing, the effectiveness of implementation depends on many factors, one of the main processes is properly organized transition to outsourcing. One of the most problematic places is the analysis of all types of accounting outsourcing and accounting of those signs that are suitable for a particular enterprise. In the process of research, the following methods are used: analysis and synthesis, logical generalization, analogies, comparative comparison, graphical method.Based on the results of the analysis of the positions of scientists, it is established that there is no systematicity in the disclosure of classification characteristics, according to which types of accounting outsourcing are delineated in literary sources. Despite the rather high level of research on this issue, there is no clear unity in the allocation of relevant types of accounting outsourcing.The types of accounting outsourcing are systematized and presented in the context of three groups of characteristics:– depending on the provided services;– depending on the subjects of management (types of business entities, tax status and location of business entities);– depending on the requirements for outsourcing organization (time period, cooperation procedure, implementation mechanism, list of works, models for providing accounting services).It is confirmed that the proposed classification largely depends on the specifics of the formation of the relationship between the parties to the contract – the customer and the contractor.The implemented theoretical developments in the field of accounting outsourcing are the basis for describing models of accounting in the conditions of using outsourcing.Проведен анализ существующих на сегодняшний день классификаций бухгалтерского аутсорсинга. Сделана оценка определенных учеными классификационных признаков на соответствие потребностям в обеспечении эффективности бухгалтерского аутсорсинга. Предложено осуществлять его классификацию по следующим признакам, представленных в трех группах: в зависимости от предоставляемых услуг; в зависимости от субъектов хозяйствования и в зависимости от требований к организации аутсорсинга.Проведено аналіз існуючих на сьогоднішній день класифікацій бухгалтерського аутсорсингу. Оцінено визначені науковцями класифікаційні ознаки на відповідність потребам в забезпеченні ефективності бухгалтерського аутсорсингу. Запропоновано здійснювати його класифікацію за такими ознаками, які представлено у трьох групах: залежно від послуг, які надаються; залежно від суб’єктів господарювання та залежно від вимог до організації аутсорсингу

Класифікація бухгалтерського аутсорсингу: відповідність сучасним тенденціям розвитку

The object of research is accounting outsourcing, the effectiveness of implementation depends on many factors, one of the main processes is properly organized transition to outsourcing. One of the most problematic places is the analysis of all types of accounting outsourcing and accounting of those signs that are suitable for a particular enterprise. In the process of research, the following methods are used: analysis and synthesis, logical generalization, analogies, comparative comparison, graphical method.Based on the results of the analysis of the positions of scientists, it is established that there is no systematicity in the disclosure of classification characteristics, according to which types of accounting outsourcing are delineated in literary sources. Despite the rather high level of research on this issue, there is no clear unity in the allocation of relevant types of accounting outsourcing.The types of accounting outsourcing are systematized and presented in the context of three groups of characteristics:– depending on the provided services;– depending on the subjects of management (types of business entities, tax status and location of business entities);– depending on the requirements for outsourcing organization (time period, cooperation procedure, implementation mechanism, list of works, models for providing accounting services).It is confirmed that the proposed classification largely depends on the specifics of the formation of the relationship between the parties to the contract – the customer and the contractor.The implemented theoretical developments in the field of accounting outsourcing are the basis for describing models of accounting in the conditions of using outsourcing.Проведен анализ существующих на сегодняшний день классификаций бухгалтерского аутсорсинга. Сделана оценка определенных учеными классификационных признаков на соответствие потребностям в обеспечении эффективности бухгалтерского аутсорсинга. Предложено осуществлять его классификацию по следующим признакам, представленных в трех группах: в зависимости от предоставляемых услуг; в зависимости от субъектов хозяйствования и в зависимости от требований к организации аутсорсинга.Проведено аналіз існуючих на сьогоднішній день класифікацій бухгалтерського аутсорсингу. Оцінено визначені науковцями класифікаційні ознаки на відповідність потребам в забезпеченні ефективності бухгалтерського аутсорсингу. Запропоновано здійснювати його класифікацію за такими ознаками, які представлено у трьох групах: залежно від послуг, які надаються; залежно від суб’єктів господарювання та залежно від вимог до організації аутсорсингу

Analysis of the Expediency of Switching to Accounting Outsourcing

The aim of the article is to justify the methodology for analysis of the expediency of switching to accounting outsourcing. Based on considering scientific papers, approaches to analyzing the expediency of switching to accounting outsourcing are generalized; special attention is paid to analyzing transaction costs of accounting outsourcing, which under current conditions are one of the defining quantitative criteria for choosing this form of organization of accounting. The choice of the type of accounting outsourcing (full or partial) for various groups of enterprises (micro-enterprises, small and medium-sized, large ones) is justified. There determined the sequence of analyzing the expediency of switching to accounting outsourcing that implies identification of the areas of accounting for transferring; selection of an outsourcer; assessment of risks associated with reliability of the outsourcer. Prospects for further research are the issue of analyzing the effectiveness of outsourcing as a form of organization of accounting

Classification of Accounting Outsourcing: Compliance with Modern Development Trends

The object of research is accounting outsourcing, the effectiveness of implementation depends on many factors, one of the main processes is properly organized transition to outsourcing. One of the most problematic places is the analysis of all types of accounting outsourcing and accounting of those signs that are suitable for a particular enterprise. In the process of research, the following methods are used: analysis and synthesis, logical generalization, analogies, comparative comparison, graphical method.Based on the results of the analysis of the positions of scientists, it is established that there is no systematicity in the disclosure of classification characteristics, according to which types of accounting outsourcing are delineated in literary sources. Despite the rather high level of research on this issue, there is no clear unity in the allocation of relevant types of accounting outsourcing.The types of accounting outsourcing are systematized and presented in the context of three groups of characteristics:– depending on the provided services;– depending on the subjects of management (types of business entities, tax status and location of business entities);– depending on the requirements for outsourcing organization (time period, cooperation procedure, implementation mechanism, list of works, models for providing accounting services).It is confirmed that the proposed classification largely depends on the specifics of the formation of the relationship between the parties to the contract – the customer and the contractor.The implemented theoretical developments in the field of accounting outsourcing are the basis for describing models of accounting in the conditions of using outsourcing

The Stages of Implementing the Accounting Outsourcing

The article is aimed at substantiating the procedure for implementing the accounting outsourcing, determining its stages and phases, and to address the problematic issues that arise through the main phases. The general sequence of outsourcing of accounting functions has been disclosed. It has been proposed to allocate preparatory, technological and performance stages in the course of the accounting outsourcing process. It has been found that determining the procedure and organization of the transition to accounting outsourcing is crucial in ensuring its efficiency, so that greater emphasis is placed on the first stage. A sequence of actions in the substantiation of choice for outsourcing as a form of accounting organization has been determined. The list of criteria of choice from the enterprises-outsourcers for accounting record-keeping has been clarified

Protecting the Accounting Information in the Conditions of Outsourcing with Use of the Information-Computer Technologies

The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural). The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing

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