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Outsourcing as a Mechanism for Accounting Innovations at Ukrainian Enterprises
Loboda N. O., Chabaniuk O. М., Senyshyn B. B.

Loboda, Nataliia O., Chabaniuk, Odarka М., and Senyshyn, Bohdana B. (2020) “Outsourcing as a Mechanism for Accounting Innovations at Ukrainian Enterprises.” Business Inform 2:329–336.
https://doi.org/10.32983/2222-4459-2020-2-329-336

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 336.41.014

Abstract:
Since most enterprises are aimed at keeping accounting records according to international standards, the question arises of finding highly skilled workers to ensure that records are properly kept and accountable to date. Therefore, the introduction of outsourcing of accounting services is becoming widespread. The article is aimed at analyzing the problems of the current status of accounting outsourcing services and search for new approaches and instruments to minimize the risks of outsourcing services. The problems of introduction of outsourcing in domestic enterprises in order to improve their competitiveness and economic efficiency in the current conditions are analyzed. The essence of the concept of «outsourcing» and its types are considered. The issues of transfer of accounting and financial reporting to outsourcing companies as an effective way to achieve economic benefits and minimize costs, as well as to reduce tax risks, are covered. The features of the use of accounting outsourcing and the fulfillment of the tasks set before it are analyzed. The main negative and positive features of the use of accounting outsourcing in domestic enterprises are substantiated. The terms and structure of the contract between the customer and the provider are defined. Measures and directions to introduce outsourcing of accounting services in the business structure of our country are proposed. In particular, the first-priority measure of accounting outsourcing in Ukraine is to improve the regulatory framework, which would encourage entrepreneurs to apply this type of outsourcing, as well as take into account the interests of entrepreneurs, not solely the State. Therefore, the formation of outsourcing is an integral part of the socio-economic development of our country.

Keywords: outsourcing, accounting outsourcing, outsourcing of business processes, types of outsourcing, consulting.

Fig.: 4. Bibl.: 13.

Loboda Nataliia O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Chabaniuk Odarka М. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Control, Analysis and Taxation, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Senyshyn Bohdana B. – Bachelor, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

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