Accounting By The Organization
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Scientific work on " Mainstreaming accounting in the application of accounting outsourcing to innovative enterprises " . Scientific article on economic science
KDC 657.1.01 BCKU9(2)-55
BUHGALTERICAL ACCOUNTS IN THE CONDITIONS OF BUHGALTER AUTSENGA FOR INNOVATIONAL ENTERPRISES
E.A. Sheveleva
Accounting Outsourcing has been considered as a modern approach to improving the efficiency of accounting in small innovative enterprises (SIPs). The legal framework for the outsourcing of accounting processes has been reviewed. The elements of the enterprise accounting system were analysed. The special role of the terms of the reimbursable service contract has been identified in the accounting process of the MIPs under the accounting conditions.
Keywords: small innovative enterprise, accounting outsourcing, reimbursable service contract, accounting organization, accounting system elements, accounting policies, responsibilities, document management, contractual responsibility.
Modern requirements for business development address not only the efficiency of production (activity), but also different business processes, including accounting. This is particularly relevant in the context of innovation, as the performance of these enterprises is a significant measure of the country ' s development prospects today. In addition, small organizations with limited resources, such as small innovative enterprises (SMEs), which form the innovative belt of the National Research Universities, are the most frequently involved in innovation and implementation.
The so-called outsourcing, i.e., the transfer of some business processes to firms that perform them at a lower cost and often with a higher quality than the organization itself, is one of the most needed ways to improve business efficiency.
Business practices indicate an increase in its use, both globally and in Russia. The most common types of outsourcing are now □ production outsourcing (technological outsourcing), support outsourcing (clining, security, etc.), recruitment outsourcing, financial outsourcing. ♪