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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 8 (48)

Published: 2019.09.17

DOI: 10.37128/2411-4413-2019-8

Description:
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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ACCOUNTING OUTSOURCING AS A METHOD OF MODERN

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)

Annotation

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].

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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].

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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].

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].

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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].

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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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All journal issues

About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).