Analysis of the Expediency of Switching to Accounting Outsourcing

Abstract

The aim of the article is to justify the methodology for analysis of the expediency of switching to accounting outsourcing. Based on considering scientific papers, approaches to analyzing the expediency of switching to accounting outsourcing are generalized; special attention is paid to analyzing transaction costs of accounting outsourcing, which under current conditions are one of the defining quantitative criteria for choosing this form of organization of accounting. The choice of the type of accounting outsourcing (full or partial) for various groups of enterprises (micro-enterprises, small and medium-sized, large ones) is justified. There determined the sequence of analyzing the expediency of switching to accounting outsourcing that implies identification of the areas of accounting for transferring; selection of an outsourcer; assessment of risks associated with reliability of the outsourcer. Prospects for further research are the issue of analyzing the effectiveness of outsourcing as a form of organization of accounting.

Keywords

• accounting outsourcing
• outsourcer
• risk