Accounting Outsourcing: Pros And Cons

The essence of accounting outsourcing legislation of the Russian Federation establishes the responsibility of leaders of organizations for the accuracy of accounting, but at the same time provides The following possible options for this account: – The establishment of the accounting department as a structural unit, headed by the chief accountant – an introduction to the staff as an accountant – to transfer treaty basis of accounting centralized accounting, specialized organization or an accountant or other specialist – accounting person. The third item is currently regarded as the most promising method of accounting primarily for smaller organizations and individual entrepreneurs who do not have the possibility and necessity of introducing the staff accountant. This way of organizing the accounting was named accounting outsourcing (from the English. outsourcing – the transfer on a contractual basis non-core functions of the subject external actors, specializing in the implementation of specific types of services). Further details can be found at Rod Brooks, an internet resource. The expediency of the transition to accounting outsourcing is determined primarily by the possibility of engagement of external resources specialized accounting organization (outsourcing) and to reduce the expense of both cost, and time costs of bookkeeping. This is possible due to be put to the so-called economies of scale – an outsourcing company, has tended accounting of several organizations that can reduce share of its conventionally-fixed costs for each customer and, as a consequence, the total cost of the services of the organization. In order to study the objective conditions of transition to accounting outsourcing, we consider the obvious advantages and disadvantages of this method of accounting organizations. .

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