Provision of Accounting Services on the Bases of Outsourcing in the Current Conditions
Romaniv Y. M., Priymak S. V., Spodaryk T. I.

Romaniv, Yevhen M., Priymak, Svitlana V., and Spodaryk, Tetiana I. (2022) “Provision of Accounting Services on the Bases of Outsourcing in the Current Conditions.” The Problems of Economy 3:164–170.
https://doi.org/10.32983/2222-0712-2022-3-164-170

Section: Economic statistics. Accounting and Auditing

UDC 657:334.722

Abstract:
The article explores the main aspects of the introduction and use of accounting on the basis of outsourcing. It is noted that the purpose of the article is to examine and evaluate the current state of accounting services on the basis of outsourcing, as well as to determine the efficiency, feasibility and impact of its application on the activities of enterprises, in particular, in the context of reducing the company’s costs. The concepts of outsourcing and accounting outsourcing, their types, goals and causes are distinguished. Several factors for the selection of outsourcing companies that should be taken into attention when choosing a business entity for conduct of accounting. A separate situation on the calculation of economic efficiency from the use of accounting outsourcing is considered, on the example of the presented enterprise it is proved that its use is efficient and economically substantiated. It is determined that use of accounting outsourcing appears the most optimal for small and medium-sized enterprises. It is noted that outsourcing of accounting services allows not only to focus on a reliable reflection of the facts of economic activity of companies, but also on the rational use of their resources. A number of advantages and disadvantages of accounting at the enterprise for various forms of accounting organization are identified and compared. The article outlines a number of problems faced by a modern enterprise when choosing the use of accounting services on the basis of outsourcing and which slow down the application of outsourcing practice at such enterprises. The financial benefits of a domestic enterprise from the use of outsourcing of accounting services are examined, appropriate generalizations, conclusions and proposals are made. The need for further improvement is substantiated and the prospects for using outsourcing of accounting services in the work of domestic enterprises are determined.

Keywords: outsourcing, consulting, outsourcer, outsourcing of accounting services, sphere of services.

Fig.: 3. Tabl.: 1. Formulae: 1. Bibl.: 12.

Romaniv Yevhen M. – Candidate of Sciences (Economics), Professor, Head of the Department, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79000, Ukraine)
Email: evgenromaniv1@gmail.com
Priymak Svitlana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79000, Ukraine)
Email: svpriymak5@gmail.com
Spodaryk Tetiana I. – Master, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79000, Ukraine)
Email: tania3740@ukr.net

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