Economy, finances, management: Topical issues of science and practical activity


Issue №: 8 (48)

Published: 2019.09.17
DOI: 10.37128/2411-4413-2019-8

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.

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DOI: 10.37128/2411-4413-2019-8-18
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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.

Keywords: accounting accounting, accounting organization, outsourcing, accounting outsourcing, accounting services, outsourcer, enterprise.

List of references

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].

All journal issues

About journal

Topics of the 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


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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 450 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 "

History of journal:

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)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.