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].
3. Autsorsing i autstaffing - kak pravilno primenyat. [Outsourcing and outstaffing - how to apply it
correctly.] (n.d.). URL: https://sovetnik.zp.ua/ru/autsorsing - i- autstaffing- kak- pravilno-primenyat/ [in Ukrainian].
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].
5. Oglyad rinku autsorsingovih poslug. Tempi rozvitku i prognoz na 2019. [Inspection of the
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].
9. Voskresenska T. I. (2018). Autsorsing buhgalterskogo obliku: sutnist ta osoblivosti poshirennya
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].
11. Podatkovij kodeks Ukrayini [Tax Code of Ukraine]. URL:
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].
13. Didukh O.V. (2012). Analiz efektyvnosti vykorystannja autsorsynghu u ghospodarsjkij
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,
control and analysis, Vip. 1 (39), 83–87. [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
