УКР ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences


Matrix Methods in Assessing the Feasibility of Accounting Outsourcing
Ivanenko V. O., Laichuk S. M.

Ivanenko, Valentyna O., and Laichuk, Svitlana M. (2021) “Matrix Methods in Assessing the Feasibility of Accounting Outsourcing.” Business Inform 2:223–232.
https://doi.org/10.32983/2222-4459-2021-2-223-232

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 2

Download article (pdf) -

UDC 657

Abstract:
The decision to outsource should be preceded by a thorough substantiation for its feasibility and efficiency. The existence of many models and methods for substantiating the feasibility of outsourcing is primarily associated with different approaches to evaluating the efficiency and with variety of types of outsourcing, as for each type an individual calculation may be offered. As one of the most popular analytical instruments for preliminary outsourcing evaluation is defined the use of matrix method, by means of which the most common «outsourcing matrices» are considered (McKinsey’s BCG matrices, «Pricewarehouse Coopers», D. Khlebnikov, A. Kh. Kurbanov, IBS, B. O. Anikin and I. L. Ruda, A. H. Isavnin and I. I. Farkhutdinov, N. K. Moiseeva, O. M. Malyutina and I. O. Moskovina) and it is justified that the main difference between the existing matrices is the criteria for evaluating business processes (functions). A matrix of strategic measures on accounting outsourcing has been developed, which analyzes the internal and external environment from the point of view of the strengths and weaknesses of the enterprise, its capabilities and expected threats. Opportunities and threats are caused by the external (uncontrolled or poorly controlled) factors, while strengths and weaknesses – by the internal (controlled) factors. It is emphasized that SWOT analysis is an effective instrument for business cooperation and a way to optimize activities of enterprise. It is proved that the main purpose of SWOT analysis of outsourcing of accounting services is to determine the current situation, prospects and the further best behavioral strategy for accounting on one’s own or delegation of accounting to external executors. Prospects for further research are study and assessment of risks that arise when carrying out outsourcing activities.

Keywords: outsourcing, accounting outsourcing, outsourcing matrix, outsourcing efficiency, SWOT analysis.

Fig.: 5. Tabl.: 2. Bibl.: 21.

Ivanenko Valentyna O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics, Management, Marketing and Hotel and Restaurant Business, Zhytomyr Ivan Franko State University (40 Velyka Berdychіvska Str., Zhytomyr, 10008, Ukraine)
Email: [email protected]
Laichuk Svitlana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Information Systems in Management and Accounting, Zhytomyr Polytechnic State University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]

List of references in article

Anikin, B. A., and Rudaya, I. L. Autsorsing i autstaffing: vysokiye tekhnologii menedzhmenta [Outsourcing and Outstaffing: High Management Technologies]. Moscow: Infra-M, 2017.
Bezruchuk, S. L., and Laichuk, S. M. “Perevahy ta nedoliky nadannia posluh z bukhhalterskoho obliku“ [Advantages and Disadvantages of Providing Accounting Services]. Visnyk ZhDTU. Seriia «Ekonomichni nauky», no. 1 (2010): 14-18.
Boichuk, I. V. “Suchasni mozhlyvosti autsorsynhu v aktyvizatsii marketynhovoi diialnosti pidpryiemstv“ [Modern Opportunities for Outsourcing in the Intensification of Marketing Activities of Enterprises]. Visnyk Khmelnytskoho natsionalnoho universytetu, no. 1 (2014): 174-177.
Hrabchuk, I. L., Ivanenko, V. O., and Liakhovych, H. I. “Marketynhovyi analiz: zastosuvannia autsorsynhu v protsesi yoho orhanizatsii“ [Marketing Analysis: The Use of Outsourcing in the Process of its Organization]. In Bukhhalterski naukovi doslidzhennia v ZhDTU, vol. 4 : Rozvytok obliku, analizu i audytu subiektiv suspilnoho interesu. 278-308. Zhytomyr: Vydavets Yevenok O. O., 2017.
Didukh, O. V. “Analiz efektyvnosti vykorystannia autsorsynhu u hospodarskii diialnosti pidpryiemstv“ [Analysis of Efficiency of the Use of Autsorsing in Economic Activity of Enterprises]. Visnyk NU «Lvivska politekhnika». 2012. http://ena.lp.edu.ua:8080/bitstream/ntb/17256/1/14-82-87.pdf
Zoidze, D. R. “Autsorsynh ta osoblyvosti yoho zastosuvannia na pidpryiemstvakh farmatsevtychnoi haluzi“ [The Outsourcing and Peculiarities of Its Application in the Pharmaceutical Industry Secto]. Biznes Inform. 2017. https://www.business-inform.net/export_pdf/business-inform-2017-5_0-pages-274_278.pdf
Isavnin, A. G., and Farkhutdinov, I. I. “Metod otsenki tselesoobraznosti primeneniya proizvodstvennogo autsorsinga“ [Method for Assessing the Feasibility of Using Production Outsourcing]. Regionalnaya ekonomika: teoriya i praktika, no. 4 (2013): 16-20.
Kurbanov, A. Kh., and Plotnikov, V. A. Autsorsing: istoriya, metodologiya, praktika [Outsourcing: History, Methodology, Practice]. Moscow: INFRA-M, 2013.
Liakhovych, H. I. “Rozvytok orhanizatsii bukhhalterskoho obliku na zasadakh autsorsynhu“ [Development of the Organization of Accounting on the Basis of Outsourcing]: dys. … d-ra ekon. nauk : 08.06.04, 2018.
Makhmutov, I. I., Murtazin, I. A., and Karamyshev, A. N. “Metody i modeli autsorsinga“ [Outsourcing Methods and Models]. Sotsialno-ekonomicheskiye i tekhnicheskiye sistemy: issledovaniye proektirovaniye, optimizatsiya, vol. 1, no. 1 (2015): 133-157.
Mitrofanova, Ye. V. “Kak optimizirovat biznes-model kompanii“ [How to Optimize a Company's Business Model]. Finansovyy direktor. 2005. https://www.cfin.ru/management/strategy/change/outsourcing.shtml
Moiseyeva, N. K., Malyutina, O. N., and Moskvina, I. A. Autsorsing v razvitii delovogo partnerstva [Outsourcing in the Development of Business Partnerships]. Moscow: Finansy i statistika, 2012.
Mukhina, I. S. “Analiz sushchestvuyushchikh podkhodov k otsenke effektivnosti ispolzovaniya autsorsinga“ [Analysis of Existing Approaches to Assessing the Effectiveness of Outsourcing]. Sibirskaya finansovaya shkola. 2008. http://journal.safbd.ru/sites/default/files/articles/safbd-2008-6_111-115.pdf
Novokhatnii, A. “Navishcho potriben autsorsynh biznes-protsesiv. Yak rozvyvaiutsia Tsentry spilnoho obsluhovuvannia u Skhidnii Yevropi ta Ukraini“ [Outsourcing of Business Processes Is Now in Demand. It Is Being Developed by the Center for Specialized Service at the European and Ukrainian]. https://mind.ua/openmind/20177545-navishcho-potriben-autsorsing-biznes-procesiv
Khlebnikov, D. “Autsorsing kak instrument snizheniya zatrat i optimizatsii biznes-sistemy“ [Outsourcing as a Tool to Reduce Costs and Optimize a Business System]. https://blog.iteam.ru/autsorsing-kak-instrument-snizheniya-zatrat-i-optimizatsii-biznes-sistemy/
Ghazinoory, S., Abdi, M., and Azadegan-Mehr, M. “SWOT Methodology: A State of the Art Review for the Past, A Framework for the Future“. Journal of Business Economics and Management, vol. 12, no. 1 (2011): 24-48. DOI: https://doi.org/10.3846/16111699.2011.555358
Chanson, G., and Rouges, V. “L'externalisation de la fonction comptable a l'epreuve de la theorie du signal“. Finance Controle Strategie, vol. 15, no. 3 (2012): 95-107. DOI: https://doi.org/10.4000/fcs.1189
Helms, M. M., and Nixon, J. “Exploring SWOT analysis where are we now? A review of academic research from the last decade“. Journal of Strategy and Management, vol. 3, no. 3 (2010): 215-251. DOI: 10.1108/17554251011064837
Liakhovych, G. et al. “SWOT-Analysis of Accounting Outsourcing“. European Cooperation, vol. 3, no. 43 (2019): 7-19. DOI: https://doi.org/10.32070/ec.v3i43.50
Panagiotou, G. “Bringing SWOT into Focus“. Business Strategy Review, vol. 14, no. 2 (2003): 8-10. DOI: https://doi.org/10.1111/1467-8616.00253
Ray, G., and Neck, Ph. “Finance and accounting outsourcing - the next logical step for small business“. Review of International Comparative Management. 2007. http://www.rmci.ase.ro/Login/no8vol4/Vol8_No4_Article6.pdf

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

  © Business Inform, 1992 - 2024 The site and its metadata are licensed under CC BY-SA. Write to webmaster