OUTSOURCING ACCOUNTING: ASSESSMENT OF EFFICIENCY AND PROSPECTS FOR APPLICATION IN SMALL ENTERPRISES

АУТСОРСИНГ ВЕДЕНИЯ БУХГАЛТЕРСКОГО УЧЕТА: ОЦЕНКА ЭФФЕКТИВНОСТИ И ПЕРСПЕКТИВЫ ПРИМЕНЕНИЯ НА МАЛЫХ ПРЕДПРИЯТИЯХ

Ronzhina, Maria (Ронжина, Мария) ()
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Ronzhina, Maria (Ронжина, Мария): Southwestern State University

Region: Systems, Economics, Management, 2023, issue 4, 99-104

Abstract: Relevance of the topic. The possibility of using outsourcing as a tool for the long-term development of a small enterprise. Target. Predictive assessment of the transition of a small enterprise to outsourcing of accounting services and identification of prospects for its application in the activities of an economic entity. Methodology. General scientific methods of generalization, the method of expert assessments, and comparative analysis were used. The information and empirical base consisted of the results of research by rating analytical agencies and internal company data. Results and conclusions. The article examines the current state of accounting outsourcing in Russia. A methodological approach to the feasibility of switching accounting to outsourcing was tested using data from a small business entity operating in the Kursk region. The advantages and disadvantages of outsourcing accounting functions are summarized. The author has identified prospects for the use of accounting outsourcing at Russian enterprises.

Keywords: accounting; accounting outsourcing; accounting functions; small enterprise; outsourcing efficiency; non-core business processes; control; integral index (search for similar items in EconPapers)
Date: 2023
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