ADVANTAGES AND RISKS OF ACCOUNTING OUTSOURCING

The purpose of the article is to study advantages and risks accounting outsourcing justify feasibility its use as a method modern at enterprises Ukraine. Methodology. theoretical methodological basis systematic approach practical tools for implementation institutional support development outsourcing. In process research systematization obtained results, general scientific special methods wereused: abstract-theoretical; historical; dialectical; induction deduction, analysis synthesis; formalization comparison. Results. One ways solve this complex problem transfer enterprise specialized firms on terms application This form allows focus most profitable activities reduce cost maintaining their own structure. According results legislative framework Ukraine, literary sources application, generalized characteristic essence has been formed. alternative options carried out factors that encourage switch are identified. It established services in Ukraine provided both directly financial reporting, performance works not related current accounting. main prompt need are: high level loading from processing information, significant amount overhead costs; frequent changes legislation; lack highly qualified staff. Customers protein large companies banks able ensure transparency information; foreign companies, branches accustomed state organizations with legal young which necessary stage outsourcing; private entrepreneurs small businesses. confirmed outsourcing, organization enterprise, an object increased risk. To minimize risks, customer may fix contract liability parties conditions compensation possible losses. Practical implications. market requires accountant only know tax legislation, but also ability navigate business processes software. Modern achievements automation information affect record keeping accounting, allowing you choose external entities order costs. study, stages sequence proposed. Value/originality. Accounting proper regulatory high-quality support, every opportunity become promising direction work enterprise. Well-built implemented should increase labor productivity efficiency systems, during modernization existing systems introduction new ones.