ACCOUNTING OUTSOURCING: CURRENT STATE AND PROBLEMS OF PRACTICAL IMPLEMENTATION

The purpose of the article is to determine the theoretical and organizational principles of application of accounting outsourcing by business entities. Methodology. Methods of analysis and synthesis were used to determine the characteristics and features of the organization of accounting outsourcing. The generalization of the existing experience of application of accounting outsourcing is carried out by a monographic method. On the basis of economic analysis and comparison, trends in the development of accounting outsourcing are identified. Methodology. The development of outsourcing is explained by its ability to increase the competitiveness of products, to promote the introduction of the latest advances in scientific and technological progress, to optimize costs. The application of knowledge and experience of specialists specializing in solving certain issues allows to focus the resources of companies on the development of strengths and promising areas and not to spend extra effort and money on the development of new non-core activities. The generalization of statistics on the current state of outsourcing in Ukraine shows that its effective application is hampered by the lack of free financial resources to invest in new management technologies, lack of awareness of business entities about the experience of outsourcing and the market of outsourcing services, lack of legal mechanisms. Generalization of functionally-oriented, cooperative, managerial, instrumental, integrated, situational, complex approaches gives grounds for outsourcing to understand the management tool, which allows to concentrate the resources of the business entity on the main activity, provides profit growth and increase competitiveness through contractual transfer, non-core functions of specialists or companies that specialize in their implementation and perform more efficiently than the entity. Among the advantages of outsourcing there are reducing the cost of accounting, improving service quality, accountability, confidentiality, tax optimization, reducing the likelihood of fraud by employees, ensuring impartiality and objectivity of accounting, access to additional resources in the field of finance, accounting and tax calculations. However, outsourcing has certain disadvantages, namely the risk of information leakage, possible lack of efficiency, formal performance of duties, liquidation of the outsourcing company, loss of control over own resources and part of the case may be lost, additional time to agree on the terms of the contract. Minimize the disadvantages of outsourcing allows careful and reasonable choice of outsourcing company, which should take into account: data privacy guarantee, staff qualifications, cost of services, reputation, popularity, experience of the outsourcer in the market, flexibility in organizing services, application of the latest technical solutions, outsourcing it has standards of interaction and internal procedures.