ANALYSIS OF SCIENTIFIC AND METHODOLOGICAL APPROACHES TO OUTSOURCING EFFICIENCY ASSESSMENT

The scientific article implements a scientific investigation of the latest achieve­ments and developments of Ukrainian and foreign scientists and practitioners regarding the application of modern innovative business models, in particular the implementation of outsourcing, which enables the rationalization of management and production activities of enterprises and farms of all industries by transferring a certain part of their functions to enterprises partners, ensuring a reduction in overall costs and strengthening of their own competitive positions. On the basis of generalizing the developments of scientists, highlighted in a number of recent sources, eight main areas of application of outsourcing are highlighted, in particular: IT technologies, accounting, marketing, logistics, personnel management, legal support, production and economic activity and production of components. A careful analysis of scientific works devoted to evaluating the expediency of outsourcing in modern realities made it possible to identify certain problematic issues that require further processing and finding a solution: first, various scientists use a variety of different methods and approaches to evaluate the effectiveness of outsourcing services, which need to be streamlined; secondly, the selection of the most appropriate approach from this set necessitates the selection of key advantages and disadvantages of each of them. The main purpose of the article is the analysis and systematization of methods and approaches to evaluating the effectiveness of the implementation of outsourcing services in various fields of application, as well as identifying their main advantages and disadvantages. As a result of the study, based on a thorough analysis and generalization of the methods and ways of evaluating the effectiveness of outsourcing existing at the theoretical level and used in practice, five main scientific and methodological approaches were identified, and for each of them a description of the content was provided, key parameters were outlined, and positive and negative traits inherent in each of them were formulated. The fifth scientific-methodical approach is defined as the most expedient. The mentioned developments are the basis for conducting further scientific investigations, in particular, the justification and selection of components-indicators of the integral indicator of  assessing outsourcing effectiveness.