УДК: 657.1

DOI: https://doi.org/10.36887/2415-8453-2020-2-17

Olha KUDINA
PhD in Economics, Associate Professor of Accountancy and Business Consulting Department in Simon Kuznets Kharkiv National University of Economics (Ukraine)
Viktoria VOYTKO
PhD in Economics, Associate Professor of Accountancy and Business Consulting Department in Simon Kuznets Kharkiv National University of Economics (Ukraine)
Andriy TYRINOV
PhD in Economics, Associate Professor of Accountancy and Business Consulting Department in Simon Kuznets Kharkiv National University of Economics (Ukraine)

JEL classification: Q56

Abstract

The interpretation of accounting outsourcing is considered. The concept of “outsourcing” from the standpoint of a commercial institution (as a full or partial delegation on contractual terms of a business process to ensure the quality of management of the entity to service an outsourcer specializing in the field) and outsourcing company (as an outsourcer, specializing in the relevant field, i.e. the implementation on the basis of the contract of a certain business process of the client company) is specified. Entities that take out certain business processes in accordance with the outsourcing agreement are listed. Objects of accounting, in particular for the outsourcer – the process of providing services to a new client, for the client company – the cost of outsourcing are determined. The classification of accounting outsourcing is considered, taking into account the requirements for its organization on the following grounds: time period (outsourcing of long-term and temporary nature); order of cooperation (outsourcing remote and stationary); implementation mechanism (cross and direct outsourcing); list of works (full and partial outsourcing). The list of accounting outsourcing services in Ukraine in general is given. The advantages of accounting outsourcing are shown: the cost of services is much lower than maintaining an accounting service; high qualification of employees of the outsourcing company allows to save money on staff training; the ability to clearly focus management on more important business processes than accounting; lack of turnover of accounting staff; protection against accounting errors, as the activities of many outsourcing companies are insured, in case of error, such firms pay fines. The shortcomings of accounting outsourcing by Ukrainian enterprises are analyzed: this is a possible outflow of information; forced change of outsourcing service provider; the need for production accounting by the enterprise itself to ensure greater efficiency, confidentiality; formal reporting by an outsourcing company. Accounting outsourcing is a promising area for businesses, but you need to be careful when choosing an outsourcing company. The analyzed advantages and disadvantages of accounting outsourcing will allow further research related to the justification of the feasibility and effectiveness of this type of outsourcing services.
Keywords: outsourcing, outsourcer, outsourcing company, accounting outsourcing.

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The article was received 0.03.2020