THE ROLE OF CONSULTING COMPANIES IN PROVIDING ACCOUNTING SERVICES TO BUSINESS ENTITIES

Abstract

The article is devoted to the study of the role of consulting companies in providing accounting services to enterprises. The essence of consulting and the peculiarities of accounting consulting in the context of the outsourcing of accounting of the enterprise are considered. The list of criteria for choosing consulting companies for accounting has been clarified. Depending on the nature of the consulting company's interaction with business entities, such models of cooperation as full outsourcing (delegating all functions to a consulting company), partial outsourcing (delegating noncore functions to a consulting company), external supervision (analysis of enterprise reporting and providing recommendations), customer service (consulting) and a mixed model of cooperation were determined. A number of advantages and disadvantages of accounting consulting are shown, which clients should focus on when cooperating with consulting companies. In order to minimize the disadvantages and risks of the company's cooperation with the consulting company, significant attention is paid to the selection criteria of the consulting enterprises. The right choice of a consulting company is the key to successful management of the enterprise, reaching a qualitatively new level of development. The organization of any process, including accounting consulting, requires detailed research and a description of the specifics of its process. The procedure for carrying out accounting consulting, determining its stage and stages is substantiated, as well as problematic issues that arise during the passage of the main stages are revealed. It is proposed to distinguish the preparatory stage, diagnostic stage, planning stage, implementation and final stages during the accounting consulting process. Adherence to the proposed approach will ensure the effectiveness of accounting consulting, timely identification of problems at all stages of its implementation, thereby ensuring the implementation of the principle of efficiency.