OUTSTAFFING: AN EFFECTIVE TOOL OF MANAGEMENT ACCOUNTING IN OPTIMIZING COSTS AND TAXES AND MINIMIZING BUSINESS RISKS

The article discusses current issues regarding the advantages and disadvantages of using various types of outstaffing to optimize costs and taxes and minimize enterprise risks. It is noted that the main task of outstaffing is the reorganization of the economic model of the enterprise, which will lead to a decrease in money and labor costs, which will stimulate the efficiency of business processes. In accordance with this, the content of outstaffing, possibilities and problems of its use in modern conditions of Ukraine are revealed. The impossibility of using it at state-owned enterprises was noted. And the difference in the motivation of the service for citizens of Ukraine and foreign nationals is also emphasized. That is, for employees of Ukrainian subjects, outstaffing is used to minimize costs and optimize taxes, or to preserve a simplified taxation system, and for foreign employees, these are additional prerogatives in the form of protection against all personnel and migration risks, as well as from financial penalties for violation of migration legislation. Outstaffing services are classified in the article according to structural and formal features and information and content load. The stages of process-by-process implementation of outstaffing, depending on the option, are considered. The specifics of the contract conclusion scheme have been clarified. Depending on the type of contract, the types of outstaffing are presented: classic outstaffing – the company de jure reduces staff, but de facto – works in the usual mode; temporary staffing – temporary employment of an employee, which is associated with problems in the market or seasonality of production; leasing is a long-term contract.The article details and substantiates the advantages and disadvantages of the specified management accounting tool. The imperfection of the legislation regulating due processes is emphasized, as the specified legal acts provide only a brief definition, a description of the features and limitations of the investigated process, as well as obtaining a special permit by the service provider. That is, the activity of providing outstaffing services is currently not regulated by law in Ukraine.