Accounting outsourcing as a modern effective tool of enterprise management

Анотація

The relevance of the following article is determined by the need to elaborate on the economic benefits of using accounting outsourcing for agro-industrial enterprises. The purpose of the study is to analyze the main advantages of delegating enterprise`s accounting functions to a specialized company, as well as to prove the economic feasibility of outsourcing. The basis for the methodological approach includes: data analysis regarding the level of outsourcing, method of average values, comparison method, graphic method, generalization method. The article reveals the essence, types, main advantages and disadvantages of outsourcing, and compares the features of workplace organization and pay for full-time employees, freelance workers and outsourcing companies. Drawing from the previous experiences of the USA, Germany and Poland, the ways to apply accounting outsourcing in Ukraine were singled out, namely: enshrining in legislation the procedure for providing outsourcing services; transparency in regards of their clients from the outsourcing companies` side; determining the approximate amount of financial costs for maintaining a full-time employee performing the accountant duties. In the course of the research, the volumes of expenses for maintaining the accounting department of the enterprise and for payment for the services of an outsourcing company were compared, and the amount of economic benefit from the use of accounting outsourcing was determined, the dynamics of administrative costs of agricultural enterprises before and after the transfer of accounting functions to outsourcing were analyzed, and the expediency of using accounting outsourcing at agrarian enterprises as a way of reducing administrative costs and increasing the efficiency of accounting functions at the enterprise is substantiated. The results of the study provide recommendations on expanding the practice of using accounting outsourcing, in particular by increasing the trust of enterprises in outsourcing companies, and have a practical value for agricultural enterprises in regards of organizing the performance of accounting functions and outsourcing companies, for example, while developing a marketing policy for the promotion of services

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