Liakhovych H. Development of accounting organization on the basis of outsourcing

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