Issue №: 8 (48)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ACCOUNTING OUTSOURCING AS A METHOD OF MODERN
BURKO Kateryna - Assistant of Accounting Department of Vinnytsia National Agrarian
University (21008, Vinnitsia, 3, Soniachna str., k.burko@i.ua)
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.
1. Zakon Ukrainy Pro bukhhaltersky ioblik i finansovu zvitnist [A law of Ukraine is On a record-keeping and financial reporting in Ukraine].vid 16 lypnia 1999 roku N 996-XIV.
RL:http://zakon5.rada.gov.ua/laws/show/996-14 [in Ukrainian].
2. Klasifikaciya vidiv ekonomichnoyi diyalnosti (KVED). DK 009:2010: [Classification of types
of economic activity (КВЕД). ДК 009: 2010:]. Nacionalnij klasifikator Ukrayini vid 11. 10. 2010 r. №
457. URL: https://zakon.rada.gov.ua/rada/show/vb457609-10 [in Ukrainian].
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4. Kesarchuk, H. S. (2014). Bukhhalterskyi autsorsynh: poniattia, vydy, perevahy ta nedoliky
[Accounting outsourcing: concepts, types, benefits and disadvantages]. Naukovyi visnyk Uzhhorods-koho
universytetu. Ser.: Ekonomika, no. 1 201-204. [in Ukrainian].
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outsourcing services market. Tempi Development & Forecast for 2019].URL:https://eba.com.ua/oglyad-
rynku-autsorsyngovyh-poslug-tempyrozvytku-i-prognoz-na-2019/ [in Ukrainian].
6. Viddam buhgalteriyu v horoshi ruki abo pravda pro buhgalterskij autsorsing. [The accountancy is in
good hands, but the truth is about accounting outsourcing].URL: https://www.volyn24.com/ news/103323-viddam-buhgalteriyu-v-horoshi- ruky-abo-pravda-pro-buhgalterskyj- autsorsyng [in Ukrainian].
7. Kto luchshe, buhgalter ili auditorskaya kompaniya dlya autsorsinga buhgalterii? [Who is better,
an accountant or an audit company for outsourcing accounting?]. (n.d.). URL:www.buhuslugi.com.ua/ru/
informatsiya/ obshchayainformatsiya/ ukhgalterili auditorskayaorganizatsiya [in Ukrainian].
8. Skakun L.S. (2009). Ocinka efektivnosti buhgalterskogo autsorsingu: sistematizaciya ta analiz
pidhodiv [Evaluation of the effectiveness of accounting outsourcing: systematization and analysis
pidhodіv]. Problemi teoriyi ta metodologiyi buhgalterskogo obliku, kontrolyu i analizu: mizhnarodnij
zbirnik naukovih prac- Problems of theory and methodology of accounting, control and analysis: the
international zbirnik of science. Vip. 3 (15) (pp.267–277). Zhytomyr: ZHDTU [in Ukrainian].
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v Ukrayini. [Outsourcing of the accounting region: daily and special features in Ukraine]. Biznes Inform -Business Inform, 1, 254-259. URL: http://nbuv.gov.ua/UJRN/binf_2018_1_38 . [in Ukrainian].
10. Poplyujko A. M. (2011). Buhgalterskij autsorsing: suchasnij stan ta perspektivi rozvitku v
Ukrayini [Accounting outsourcing: an up-to-date standard and perspective development in Ukraine].
Finansi, oblik i audit - Finance, accounting and audit. Vip. 18, 335-340. URL: http://nbuv.gov.ua/
UJRN/Foa_2011_18_43. [in Ukrainian].
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http://zakon2.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
12. Momot, V.M., and Smoliak O. O. (2014). Bukhhalterskyi autsorsynh yak metod antykryzovoho
upravlinnia [Accounting outsourcing as a method of crisis management]. Naukovyi visnyk Khersonskoho
derzhavnoho universytetu. Seriia: Ekonomichni nauky vol. 2, no. 9-1, 196-199. [in Ukrainian].
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dijaljnosti pidpryjemstv [Analysis of efficiency of using outsourcing in the economic activity of
enterprises]. Visnyk Nacionaljnogho universytetu "Ljvivsjka politekhnika" [Bulletin of the National
University "Lviv Polytechnic"]. Management and Entrepreneurship in Ukraine: Stages of Development
and Development Issues,739, 82-87 [in Ukrainian].
14. Hugaeva, L. T. (2011). Effektivnost autsorsinga na predpriyatii. [Enterprise Outsourcing
Efficiency]. Terra Economicus -Terra Economicus., Vol. 9, 96-98. [in Ukrainian].
15. optimizaciyi ta pidvishennya efektivnosti biznesu [Outsourcing as a tool for optimizing and
improving business performance]. Aktualni problemi ekonomiki- Actual problems of the economy. 6(48),
115-125. [in Ukrainian].
16. Lyahovich G.I. (2018). Rozrahunok efektivnosti buhgalterskogo autsorsingu [Rozrahunok of
accounting and accounting outsourcing]. Problemi teoriyi ta metodologiyi buhgalterskogo obliku,
kontrolyu i analizu: Mizhnarodnij zbirnik nauk. prac- Problems of theory and methodology of accounting,
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About journal
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