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BUSINESS INFORM №4-2017

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53

Section: Accounting and Auditing
UDC 657.1
Liakhovych H. І.
The Stages of Implementing the Accounting Outsourcing (p. 324 - 328)

The article is aimed at substantiating the procedure for implementing the accounting outsourcing, determining its stages and phases, and to address the problematic issues that arise through the main phases. The general sequence of outsourcing of accounting functions has been disclosed. It has been proposed to allocate preparatory, technological and performance stages in the course of the accounting outsourcing process. It has been found that determining the procedure and organization of the transition to accounting outsourcing is crucial in ensuring its efficiency, so that greater emphasis is placed on the first stage. A sequence of actions in the substantiation of choice for outsourcing as a form of accounting organization has been determined. The list of criteria of choice from the enterprises-outsourcers for accounting record-keeping has been clarified.
Keywords: accounting organization, accounting outsourcing, outsourcer.
Fig.: 1. Bibl.: 8.

Liakhovych Halyna І. – Candidate of Sciences (Public Administration), Associate Professor, Director, Ivano-Frankivsk Educational and Scientific Management Institute of Ternopil National Economic University (32 Dnistrovska Str., Ivano-Frankivsk, 76018, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Liakhovych, Halyna І. (2017) “The Stages of Implementing the Accounting Outsourcing.” Business Inform 4:324–328.


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