THE ESSENCE OF ACCOUNTING OUTSOURCING, SCOPE AND POSSIBILITIES OF ITS USE

Abstract

The essence of outsourcing as a means of optimizing important for the enterprise management functions or production processes is considered. The reasons for the promotion of outsourcing services in the field of accounting at present time are identified. Outsourcing is defined as the use of an external source or resource to perform a particu-lar type of work. The interpretation of the category "outsourcing" in the works of domestic and foreign scientists with the systematization of different approaches to its definition in the following areas: managerial, functional, process, functional-process and instrumental is revealed. Emphasis is placed on the functional approach to the interpretation of accounting outsourcing and formulated its definition as the transfer by the company in whole or in part the function of accounting on a contractual basis to a third party specializing in this field with the condition of providing this service for a certain period of time and at a price agreed by the parties. The place of outsourcing services in the field of ac-counting in the ranking of the total volume of outsourcing orders in Ukraine is studied. The components of the subject area of accounting outsourcing as an important condition for developing a methodology for its implementation are identified. The advantages and disadvantages of accounting outsourcing with the separation of the main advantages of its implementation - cost savings by increasing the economic efficiency of human resources and ensuring high quality accounting by attracting highly qualified professionals. Emphasis is placed on the need for constant communication of the outsourcer with the staff of the customer company and periodically providing it with the results of work. The direc-tions of further scientific researches directed on development of a technique of an estimation of risks of use of account-ing outsourcing and establishment of the order of process regulation of participants interaction of this process are defined.