Розвиток організації бухгалтерського обліку на засадах аутсорсингу

Ляхович, Галина Іванівна; Liakhovych, H.I.

Розвиток організації бухгалтерського обліку на засадах аутсорсингу

Ляхович, Галина Іванівна; Liakhovych, H.I.

URI: http://eztuir.ztu.edu.ua/123456789/7399

Дата: 2018

Анотація:

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2018. Робота присвячена виявленню закономірностей та формуванню науково обґрунтованих пропозицій щодо розвитку теорії і методології організації бухгалтерського обліку на засадах аутсорсингу. Обґрунтовано розуміння організації бухгалтерського обліку як управлінської діяльності, яка має свою теорію та методологію. Висвітлені основні тенденції її розвитку в сучасних умовах. Розкрито сутність, види бухгалтерського аутсорсингу в напрямі удосконалення його організації. Обґрунтовано теорію трансакційних витрат як економіко-теоретичного підґрунтя використання бухгалтерського аутсорсингу. Запропоновано порядок вирішення проблем нормативного регулювання аутсорсингу в сфері бухгалтерського обліку. Розкрито методологію організації бухгалтерського обліку на засадах аутсорсингу в розрізі її організаційної та технологічно-методичної складових. Узагальнено моделі співпраці між аутсорсером та підприємством-замовником в умовах використання інформаційно-комп’ютерних технологій. Запропоновано комплекс заходів захисту облікової інформації в умовах ведення обліку на засадах аутсорсингу. Розроблено теоретико-методологічні засади аналізу доцільності та ефективності бухгалтерського аутсорсингу.

Анотація (англ.):

Thesis for obtaining the scientific degree of Doctor of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2018. The thesis is devoted to the revealing of the regularities as well as to the formation of scientifically substantiated suggestions concerning the development of the theory and methodology of accounting organization on the basis of outsourcing. The approaches to the definition of the concept of organization of accounting have been systematized, the necessity of its consideration as management activity for creation and continuous improvement of the accounting system has been substantiated. Its subject as well as objects have been defined, which are suggested to be considered in the context of methodical, technological and organizational components. The main tendencies that determine the development of organization of accounting have been summarized. They are as follows: 1) the use of cloud technologies; 2) wide application of expert systems; 3) social media strategy in accounting; 4) mobility of accounting personnel; 5) outsourcing of accounting services; 6) lean accounting; 7) Internet of Things. The main statements of theoretical concepts explaining the application of outsourcing in the field of accounting have been outlined as well as its comparison with the basic principles of vertical integration have been carried out. It has been suggested to consider accounting outsourcing as a service as well as a process. Groups of classification attributes of accounting outsourcing have been systematized as well as their types depending on requirements for outsourcing organization have been disclosed. They are as follows: 1) time period; 2) the procedure for cooperation; 3) the mechanism of implementation; 4) a list of works; 5) the model of accounting services. It has been suggested to consolidate: 1) at the legislative level – the fundamental statements concerning outsourcing (the concept of outsourcing, its types, entities, definition of the concept and special terms of the outsourcing agreement); 2) at the level of sub-normative legal regulations – the organization of outsourcing, depending on the types of activities. The necessity of the development as well as implementation of Methodical recommendations on organization of accounting in accounting outsourcing conditions has been substantiated. The stages of implementation of accounting outsourcing (preparatory; technological; performance) have been systematized; the most important issues on each of them have been revealed. To substantiate the number of employees who will perform accounting functions, their distribution on the basis of consideration the types of enterprises, competencies as well as qualifications of performers has been reflected. The system of analytical accounting for transactions of reserves’ formation for minimizing the risks of outsourcing has been improved by allocating corresponding analytical accounts to the account 474 «Provision for other expenses and payments». The sequence of organization of document circulation has been suggested, the order of its registration has been determined. It has been recommended to use the Order of the document circulation in the way of dividing by the determined for each enterprise sections of the accounting areas as well as the suggested table registers to it (1-RPD «Register of receipt/transfer of documents from the branch (main enterprise) to the accounting department of the outsourcer», 2-RDR-b «Register of documents to be refined/replaced (for branch)», 3-RDR-a «Register of documents to be refined / replaced (for outsourcer)», 4-RPD «Register of documents promotion», 5-ENRP «Explanatory note on responsible people who are participants in the document circulation»). The approaches to organization of analytical accounting for outsourcing expenses at the enterprise-customer as well as at the outsourcer have been substantiated. The models of organization of cooperation between the outsourcer and the enterprise-customer (data delivery through special services, import / export of data from software products of the enterprise-customer, «remote workplace», accounting in «cloud» service) have been summarized; advantages and disadvantages as well as peculiarities of their implementation have been grounded. Groups of threats to accounting information in the conditions of use of information and computer technologies have been allocated as well as their assessment concerning the possibility of elimination in the context of accounting outsourcing has been carried out. This allowed to develop a system of protection of accounting information taking into account the supporting entities in the conditions of accounting outsourcing based on the considering the peculiarities of the outsourcer's activities as well as on ways of cooperation with the enterprise-customer, which minimizes the transaction costs associated with the organization of accounting at the enterprise. A comparative analysis of approaches to assessing the efficiency of transition to accounting outsourcing has been carried out. The advantages and disadvantages of schematic and cost-economic methods with the justification that their separate use does not allow to carry out a comprehensive assessment of the efficiency of accounting outsourcing and to make the most qualitative decision on the choice of the form of organization of accounting have been defined. The formalized decision-making options for switching to accounting outsourcing have been suggested in the following stages: 1) the definition of goals of outsourcing; 2) identification of business accounting processes that can be transferred to outsourcing; 3) choice of outsourcer; 4) assessment of the effectiveness of accounting outsourcing. In the course of assessing the economic efficiency of the transition to accounting outsourcing, cases of using one-factorial and multi-criteria approaches have been substantiated. In condition of the values’ sufficiency of the selected factors, the preference should be given to the multicriteria approach, the use of which involves the calculation of indicators: 1) a list of costs of the enterprise for accounting and use of outsourcing; 2) timely performance of work and provision of services in accordance with the terms of the outsourcing agreement; 3) completeness of performance of work and provision of services in accordance with the terms of the outsourcing agreement; 4) the efficiency of outsourcing.

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