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The Peculiarities of Providing Consulting Services and Their Reflection in Accounting
Voloshan I. G., Volkovska I. V.

Voloshan, Iryna G., and Volkovska, Iana V. (2019) “The Peculiarities of Providing Consulting Services and Their Reflection in Accounting.” Business Inform 2:289–294.
https://doi.org/10.32983/2222-4459-2019-2-289-294

Section: Accounting and Auditing

UDC 005.572:657

Abstract:
In order to optimize activity, outsourcing companies are becoming more and more popular to transfer a certain process or receive consultations. Despite the prevalence in practice of this type of activity, the methodical bases of consulting services rendering and peculiarities of reflection of such process in accounting remain insufficiently considered. The article is aimed at developing methodical recommendations on rendering consulting services and their reflection in accounting. The result is consideration and generalization of methodical bases of the process of providing consulting services with clarification of its stages. The options of accounting for the provision of consulting services depending on the nature of the consulting product are allocated. The content of the report on providing consulting services is suggested. The given methodical bases of the process of rendering of consulting services and the report on rendering of consulting services allow to systematize the consulting product in accordance with the essence of the client’s order. Prospect for further research is the development of technology for reflecting the business processes that arise in the provision of consulting services in the accounting computer systems.

Keywords: consulting services, accounting, consulting company, consulting product.

Fig.: 1. Tabl.: 3. Bibl.: 8.

Voloshan Iryna G. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Business Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Volkovska Iana V. – Candidate of Sciences (Economics), Lecturer, Department of Accounting and Business Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

List of references in article

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Klenin, O. V. “Stratehichnyi konsaltynh v systemi upravlinnia innovatsiinym rozvytkom promyslovykh pidpryiemstv“ [Strategic consulting in the system of management of innovative development of industrial enterprises]: dys. … d-ra ekon. nauk : 08.00.04, 2017.
Verba, V. A. “Konsaltynhovyi produkt i konsaltynhova posluha: semantychna identyfikatsiia“ [Consulting product and consulting service: semantic identification]. Visnyk Khmelnytskoho natsionalnoho universytetu, vol. 3, no. 5 (2009): 38-42.
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