ACCOUNTING OUTSOURCING AS A METHOD OF MODERN
BURKO Kateryna - Assistant of Accounting Department of Vinnytsia National Agrarian
University (21008, Vinnitsia, 3, Soniachna str., firstname.lastname@example.org)
It is established that the involvement of highly professional specialists in accounting becomes a
priority and the most responsible task for every manager of the enterprise. One of the ways to solve this
complex problem is to transfer accounting of the enterprise to specialized firms under the conditions of
accounting outsourcing. This form of accounting enables businesses to focus on the most cost-effective
activities and reduce the cost of maintaining their own accounting structure.
According to the results of the study of the legislative base of Ukraine, literary sources and practical
application, a generalized characteristic of the essence of outsourcing has been formed. The advantages
and disadvantages of alternative accounting arrangements are analyzed. Factors that encourage
companies to transition to accounting outsourcing have been identified. The list of accounting services
that can be provided under outsourcing, potential customers of such services and criteria of evaluation of
outsourcer are determined. The stages of sequence of process of transfer of accounting of the enterprise-customer for outsourcing are offered.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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