Economy and Entrepreneurship
ISSN 2522-459X
Бухгалтерський аутсорсинг в Україні, аналіз і перспективи розвитку
Accounting outsourcing in Ukraine, analysis and prospects of development
DOI:
10.33111/EE.2020.45.GlygaloN_KulykY_ShinkarenkoO
Анотація: Статтю присвячено дослідженню стану та розвитку бухгалтерського аутсорсингу в Україні. Доведено актуальність і важливість аутсорсингової діяльності у сучасному світі. Досліджено особливості застосування бухгалтерського аутсорсингу в Україні. Виявлено основні проблеми, які стримують розвиток аутсорсингу бухгалтерської діяльності в Україні. Визначено основні фактори, що впливають на формування вартості послуг аутсорсингових компаній. Проаналізовано вартість бухгалтерських послуг аутсорсингових компаній в Україні.
Враховуючи ситуацію, що склалася в Україні і світі у зв’язку з пандемією COVID-19, ще довго актуальним буде залишатися пошук нових підходів до вирішення традиційних питань, пов’язаних і з веденням бухгалтерського обліку в тому числі. То ж вивчено основні тенденції та перспективи розвитку ринку бухгалтерського аутсорсингу в Україні.
Abstract: The article is about the study of the state and development of accounting outsourcing in Ukraine. In this article proven the relevance and importance of outsourcing activities in the modern world, considered the essence of outsourcing as a type of activity, its own types, advantages and disadvantages. Analyzed the world outsourcing market and the domestic one in particular.
Researched the features of the use of accounting outsourcing in Ukraine. Revealed the main hindering problems of the development of outsourcing of accounting activities in Ukraine. In particular, the lack of relevant legal and regulatory documents that would clearly regulate the relationship between the outsourcing company and the customer.
Summarized the main advantages of accounting outsourcing and the associated risks. Given the reasons of the relevance of outsourcing the accounting department. Formed the main stages of the process of implementation of accounting outsourcing services.
Determined the main factors influencing the formation of the cost of services of outsourcing companies. Analyzed the cost of accounting services of outsourcing companies in Ukraine. Accounting specialists of an outsourcing company allows not only to improve the quality of accounting and reliability of reporting, but also to reduce the cost of maintaining accounting. Which makes it possible to focus on the core business, optimize the structure of the company, increase competitiveness.
Considering the current situation in Ukraine and the world under the circumstances of the COVID-19 pandemic, the search for new approaches to solving traditional issues, including related to accounting, will remain relevant for a long time. Studied the main trends and prospects for the development of the accounting outsourcing market in Ukraine.
Ключові слова: аутсорсинг, бухгалтерський облік, бухгалтерський аутсорсинг, аутсорсингова компанія, скорочення витрат
Key words: outsourcing, accounting, accounting outsourcing, outsourcing company, cost reduction, competitiveness
УДК: 657.05:336.221
UDC: 657.05:336.221
JEL: J32 O16
To cite paper
In APA style
Glygalo, N., Kulyk, Y., & Shinkarenko, O. (2020). Accounting outsourcing in Ukraine, analysis and prospects of development. Economy and Entrepreneurship, 45, 110-122. http://doi.org/10.33111/EE.2020.45.GlygaloN_KulykY_ShinkarenkoO
In MON style
Глигало Н.А., Кулик Ю.М., Шинкаренко О.М. Бухгалтерський аутсорсинг в Україні, аналіз і перспективи розвитку. Економіка та підприємництво. 2020. № 45. С. 110-122. http://doi.org/10.33111/EE.2020.45.GlygaloN_KulykY_ShinkarenkoO (дата звернення: 14.03.2025).
With transliteration
Glygalo, N., Kulyk, Y., Shinkarenko, O. (2020) Bukhhalterskyi autsorsynh v Ukraini, analiz i perspektyvy rozvytku [Accounting outsourcing in Ukraine, analysis and prospects of development]. Economy and Entrepreneurship, no. 45. pp. 110-122. http://doi.org/10.33111/EE.2020.45.GlygaloN_KulykY_ShinkarenkoO [in Ukrainian] (accessed 14 Mar 2025).
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