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
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