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Електронний архів Житомирського державного технологічного університету
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Title |
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Accounting under outsourcing |
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Creator |
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Skakun, L.S. |
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Subject |
??????????
??????????? ??????????????? ?????? ?????????????? ????? ? ?????? ??????????? ?????????? ?? ????? ??????????? ??????????????? ?????? ?????????????? ?????????? ?? ??? ??????????? ?????????? outsourcing accounting organization accounting under outsourcing outsourcing as a form of accounting organization accounting outsourcing as a type of economic activity |
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Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????????? ?????? ? ?????? ???????????. ????????? ?????????? ?????????? ?? ???????? ???? ??????????? ??????????????? ??????, ?????? ????????-???????? ????????????? ??????????? ??????????????? ?????? ? ?????? ???????????. ??????????? ??????? ????? ?? ???????? ?????? ???????? ??????? ??????????????? ?????? ? ?????? ???????????. ???????????? ???????? ????, ?????????? ? ???????????????? ??? ?????????? ?? ?????????? ??? ???????????? ??????????????? ??????????? ? ??????? ????????- ???????? ?? ?????????? ????? ???????????. ?????? ???????????? ? ????????????? ?????????? ???????? ?? ????????????? ???????????? ?????? ? ??????? ??????????????? ?????? ?? ?????? ???????????? ?????????-??????????????? ?????? ????????????? ?? ???????????? ?????? ?? ??????????? ?? ??????? ??????????????? ?????? ? ?????? ??????????? ? ?????????. ?????????? ?????????? ?????? ?? ??????????? ?????? ???????????? ???????????? ??????????????? ??????????? ?? ?????? ???????? ??????? ??????? ? ?????????? ?????????? ? ??????????? ????? ???????, ??? ????????? ? ????????? ?? ????????? ??? ???????????? ??????????????? ???????????. Thesis is dedicated to grounding of the theoretical statements and developing of the practical recommendations towards the improvement of accounting under outsourcing. The prerequisites of formation and development of the forms of accounting organization have been determined, as well as the system and process interpretation of accounting organization under outsourcing has been presented. The main stages and criteria for choosing the party of keeping records under outsourcing have been determined. The division of rights, duties and responsibility between a customer and executer while using accounting outsourcing in the part of civil, legal and contractual grounds of regulation has been improved. Recommendations on improving the methodic approaches to calculating the prime cost of accounting services on the basis of using order and functional method of calculating and reflecting expenses on accounting organization under outsourcing at the customer?s enterprise have been given. The methodic approach to the complex assessment of the effectiveness of using accounting outsourcing on the basis of working out the system of qualitative and quantitative indicators taking into consideration risks that arise at client and executer whiale keeping records under outsourcing has been worked out. |
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Date |
2016-02-23T12:49:54Z
2016-02-23T12:49:54Z 2010-04-10 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1264
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Language |
uk
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Relation |
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Publisher |
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