Calculation of the efficiency of accounting outsourcing
To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accountin...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2018-04-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/129680/125221 |
| _version_ | 1830412896957366272 |
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| author | H.I. Liakhovych |
| author_facet | H.I. Liakhovych |
| author_sort | H.I. Liakhovych |
| collection | DOAJ |
| description | To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1) it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing); 2) is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing. |
| first_indexed | 2024-12-20T20:17:11Z |
| format | Article |
| id | doaj.art-dafa673b5aa1400ab074f97ee60e49c0 |
| institution | Directory Open Access Journal |
| issn | 1994-1749 1994-1749 |
| language | English |
| last_indexed | 2024-12-20T20:17:11Z |
| publishDate | 2018-04-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-dafa673b5aa1400ab074f97ee60e49c02022-12-21T19:27:41ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492018-04-01139838710.26642/pbo-2018-1(39)-83-87Calculation of the efficiency of accounting outsourcingH.I. LiakhovychTo ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1) it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing); 2) is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing.http://pbo.ztu.edu.ua/article/view/129680/125221outsourcingeconomic efficiencyaccounting outsourcingtransaction costs |
| spellingShingle | H.I. Liakhovych Calculation of the efficiency of accounting outsourcing Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу outsourcing economic efficiency accounting outsourcing transaction costs |
| title | Calculation of the efficiency of accounting outsourcing |
| title_full | Calculation of the efficiency of accounting outsourcing |
| title_fullStr | Calculation of the efficiency of accounting outsourcing |
| title_full_unstemmed | Calculation of the efficiency of accounting outsourcing |
| title_short | Calculation of the efficiency of accounting outsourcing |
| title_sort | calculation of the efficiency of accounting outsourcing |
| topic | outsourcing economic efficiency accounting outsourcing transaction costs |
| url | http://pbo.ztu.edu.ua/article/view/129680/125221 |
| work_keys_str_mv | AT hiliakhovych calculationoftheefficiencyofaccountingoutsourcing |