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

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

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]

List of references in article

“The Global Outsourcing 100 And World`s Best Outsourcing Advisors“. 2018. https://www.iaop.org/Content/23/196/4973
Global Outsourcing market 2019. https://www.statista.com/statistics/190150/industrywide-contract-value-business-process-outsourcing/
[Legal Act of Ukraine] (1999). https://zakon.rada.gov.ua/laws/show/996-14
Bacho, R. I., and Makarovych, V. K. “Komparatyvnyi analiz modelei orhanizatsii nadannia posluh z bukhhalterskoho obliku: autsorsynh, insorsynh, kosorsynh“ [Comparative Analysis of Accounting Organization Models of Organization: Outsourcing, Outsourcing, Co-financing]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu, no. 2 (2019): 11-16. DOI: http://dx.doi.org/10.26642/pbo-2019-2(43)-11-16
Zahorodnii, A. H., and Partyn, H. O. “Autsorynh ta yoho vplyv na vytraty pidpryiemstva“ [Outsourcing and its Impact on Enterprise Costs]. Finansy Ukrainy, no. 9 (2009): 87-97.
Harasym, P. M., and Loboda, N. O. “Lohistyka investytsiinykh protsesiv yak faktor ekonomichnoho analizu“ [Logistics of Investment Processes as Economy Analysis Factor]. Naukovyi visnyk NLTU Ukrainy. Seriia ekonomichna, vol. 28, no. 4 (2018): 20-25. DOI: 10.15421/40280403
Voskresenska, T. I. “Autsorsynh bukhhalterskoho obliku: sutnist ta osoblyvosti poshyrennia v Ukraini“ [The Outsourcing of Accountance: Essence and Peculiarities of the Spread in Ukraine]. Biznes Inform. 2018. https://www.business-inform.net/export_pdf/business-inform-2018-1_0-pages-254_259.pdf
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». 2009. http://ven.ztu.edu.ua/article/viewFile/93815/90201
Nazarenko, O. V., and Surovytska, A. V. “Autsorsynh bukhhalterskoho obliku: perevahy, nedoliky ta osoblyvosti zaprovadzhennia“ [Accounting Outsourcing: Advantages, Disadvantages, and Peculiarities of Introduction]. Ekonomika ta derzhava, no. 12 (2018): 50-54. DOI: 10.32702/2306-6806.2018.12.50
[Legal Act of Ukraine] (2003). http://zakon5.rada.gov.ua/laws/show/435-15
Pylypenko, O. I. “Autsorsynh bukhhalterskykh posluh: rozhliad dohovirnykh aspektiv“ [Outsourcing of Accounting Services: Consideration of Contractual Aspects]. Naukovyi visnyk Natsionalnoi akademii statystyky, obliku ta audytu, no. 3 (2019): 30-39. DOI: 10.31767/nasoa.3.2019.03
Bilous, O. H., and Havryliuk, O. V. Hlobalnyi konkurentnyi autsorsynh [Global Competitive Outsourcing]. Kyiv: KNEU, 2014.
Koblianska, O. I., and Kondratov, Ye. O. “Suchasnyi stan i perspektyvy rozvytku autsorsynhu bukhhalterskoho obliku“ [Current Status and Development Prospects Accounting Outsourcing]. Visnyk Universytetu bankivskoi spravy. 2015. http://visnuk-archiv.ubs.edu.ua/article/view/97627/93138

 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»