The advantages and limitations of accounting on outsourcing
In the Western practice, where accounting functions have been transferred to a third-party company is quite popular. In Russia, however, still prefer to use the services of staff accountants. Meanwhile, interest in outsourcing has increased substantially during the crisis period in the economy. The fact that the main task in this period was maximum optimization of costs. As a result of the withdrawal of accounting outsourcing is to minimize costs for payroll and maintenance of staff accountants. This has led to an increase in the attractiveness of outsourcing among large holdings and small companies.
Is accounting outsourcing and other benefits. This, in particular, improving the quality and reliability of financial statements, cost minimization organizational aspects of accounting. That allows management to focus on key aspects of business development, because it is necessary to monitor the result, not the process.
Outsourcing bookkeeping allows you to simplify the procedure of tax audits, the tax inspectors will interact with the contractor. External accountant can't get sick or go on maternity leave at the most inopportune moment.
However, the attitude to outsourcing Bogoslov Russian companies quite cautious. Due to the need for the outsourcing of the company's confidential data. It should be noted that the transfer of accounting outsourcing is possible only under condition of preparation of the "white" statements.
The outsourcing model can also lead to lower efficiency of obtaining the necessary information, and therefore not very popular in large holdings. With a significant number of transactions, such accounting may be more expensive normally.
The problems the accounting Department in outsourcing
Outsourcing can be withdrawn as a separate accounting functions and a full range of services. Typical objectives of accounting outsourcing are:
bookkeeping and tax accounting, including cost accounting with suppliers, debtors, payroll, operations with fixed assets, etc., the calculation of insurance premiums, etc.;
- preparation of payment documents;
- preparation of required reports, which shall be in IFNS, RPF, the social insurance Fund, Rosstat;
- economic planning function;
- representing the company during inspections, etc.
Many believe that passing accounting outsourcing, you can forget about its existence. Actually it is not, as some processes still remains under the control of the client company.
It is very important to prescribe the maximum area of responsibility of the outsourcer company and customer services, as well as their interactions. A convenient way of working with outsourcing companies is the use of the system Bank-client. In this case, the external accountant prepared payment orders and signing authority documents (of approval) remains the responsibility of the CEO. Similarly, the interaction is constructed with the system of sending electronic statements.