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