Costs for accounting outsourcing as accounting object
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 37, Issue 2
Abstract
The aim of the work is to study the existing methodological approaches to accounting of costs for accounting outsourcing. The types of outsourcing are described in accordance with the functions transferred, that should be taken into account when reflecting the transactions accompanying the implementation of the contract for outsourcing. Analyzing the works of scientists, the approaches to the accounting reflection of outsourcing expenses (as the part of production costs and as administrative costs) are generalized; the expediency of accounting for expenses for accounting outsourcing as the part of administrative expenses is justified. As a result of the study, the paper determines the sections according to which it is necessary to organize the analytical accounting of costs for accounting outsourcing (outsourcing directions, the duration of the contract, types of services). Practical significance is considered in the fact that based on the theoretical study and practical study of the organization of recording outsourcing costs, the author made some proposals for the structure of account 92 called «Administrative expenses» in the part of reflecting these costs for the perspective of further use in accountants’ practice. Prospects for further research in this area include improving the documentation of transactions related to the execution of the contract for accounting outsourcing.
Authors and Affiliations
G. I. Lyakhovich
Keywords
Related Articles
- EP ID EP285764
- DOI -
- Views 107
- Downloads 0
Accounting for inventories at enterprise as a component of information and communication system
The current trends in the formation of information and communication system in terms of the inventories as the most significant component of the assets of companies are researched in the article. The information and comm...
Procedural approach to establishing cause-consequence relations of problem situations of marketing activity of enterprises on the basis of heuristic techniques
In article the research has been carried out and in result it has been found out that the main focus of theorists and practitioners is on the process of overcoming the problems of a company while the logic of their devel...
Development of conceptual and categorical apparatus of control of NBFIs
The article researches the essence of the term «provision of pensions». The author finds out the imperfection of conceptual and categorical apparatus of certain issues leading to the conflict between the interpretations...
Organization and methods of risk analysis activities of collective investment institutions: the problematic issues and ways of solving
The article analyzes the main existing methods of risk analysis activities of the institutes of joint investment – investment risk of the securities portfolio. The problems of the organization of such an analysis in dome...
Construction of adaptive accounting system in expanding the spectrum of reporting to ensure the quality of information resources
The analysis of scientific literature concerning the issues of accounting reporting in the sphere of sustainable development was conducted. In the course of the research, the factors influencing the formation of organiza...