Evaluating the Effectiveness of Accounting Outsourcing

Анотація

The article is devoted to theoretical and practical issues of evaluating the effectiveness of accounting outsourcing. The purpose of the article is to study methodical approaches to evaluating the effectiveness of the use of accounting outsourcing – a contemporary form of accounting organization at domestic enterprises. The approaches to interpretation of the essence of accounting outsourcing in scientific papers are researched. The authors’ own definition of accounting outsourcing is presented, whereby the form of conduct of accounting is understood, which involves the transfer of certain or all accounting functions and risks to an outsourcer, who will minimize costs and increase competitiveness at a defined price for a certain period of time. The organizational and functional aspects included in the accounting outsourcing are determined. Types of accounting outsourcing are characterized. The theoretical principles of evaluation of the effectiveness of accounting outsourcing in scientific literature are studied. The analysis of practical aspects of evaluating the effectiveness of accounting outsourcing made it possible to identify methodological approaches to such an evaluation. The list of costs borne by the enterprise when introducing the accounting service in the organizational structure of the enterprise is closer defined. The formula for calculating the economic effect of accounting outsourcing is elaborated. An example of calculating the economic effect of accounting outsourcing when deciding on the use of accounting services on the terms of outsourcing is provided. It is determined that the use of the elaborated formula ensures the improvement of the effectiveness of use of accounting outsourcing as a form of accounting organization for newly established, small and medium-sized enterprises and the type of economic activity for external entities.

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