THE ESSENCE OF ACCOUNTING OUTSOURCING: CONCEPT, REGULATIONS OF INTERACTIONS BETWEEN THE CUSTOMER AND THE CONTRACTOR


Sheshukova T.G., Petrov A.A.

The article represents definitions of outsourcing given by leading experts in this field, qualitative defenses, as well as the author`s definition of this concept and classification of existing types of outsourcing, where we focus on accounting outsourcing, advantages and disadvantages of its application in the enterprise. As a result of identified and analyzed risks of switching to outsourcing of ac-counting functions, a provision is developed on the interaction between the cus-tomer and the contractor. Keywords: outsourcing, accounting, rules of interaction, financial outsourcing, enterprise.

Tatyana G. Sheshukova, Doctor of Economics, Professor; Aleksey A. Petrov, a post-graduate student - Perm State National Research University.


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