Теоретико-методологические и правовые основы развития бухгалтерского учета на основе бухгалтерского аутсорсинга

Аннотация

Калит сўзлар: Мақолада иқтисодиётда “аутсорсинг” атамасининг аутсорсинг, моҳияти, унинг аҳамияти, аутсорсинг турларидан бири бухгалтерия аутсорсинг ҳисобланган бухгалтерия аутсорсинг хизматларини хизматлари, юритиш тартиблари, бухгалтерия аутсорсинг бухгалтерия аутсорсинг хизматларининг назарий- хизматларини назарий-услубий ва ҳуқуқий жиҳатлари услубий асослари, ҳамда алоҳида хусусиятларини очиб бериш, шу орқали бухгалтерия аутсорсинг ушбу хизмат турини такомиллаштириш бўйича тадқиқот хизматларини ҳуқуқий натижалари ёритиб берилган. тартибга солиш. 1 Independent Researcher of University of Public Safety of the Republic of Uzbekistan. Жамият ва инновациялар – Общество и инновации – Society and innovations Special Issue – 10 (2022) / ISSN 2181-1415 Теоретико-методологические и правовые основы развития бухгалтерского учета на основе бухгалтерского аутсорсинга АННОТАЦИЯ Ключевые слова: В статье раскрывается сущность термина «аутсорсинг» в аутсорсинговые услуги в экономике, его значение, порядок оказания услуг бухгалтерском учете, бухгалтерского аутсорсинга, которые рассматриваются как виды аутсорсинга, один из видов аутсорсинга, теоретико-методологические преимущества аутсорсинговых услуг, аспекты и юридические аспекты оказания бухгалтерских особенности услуг аутсорсинга, а также выделены особенности, а значит бухгалтерского и результаты исследований по совершенствованию аутсорсинга. данного вида услуг. INRODUCTION Today, in almost all countries of the world, as a result of not using outsourcing services in organization and management of business, it is shown that they cannot withstand market competition, accordingly, companies recognize outsourcing as a means of increasing the efficiency of their activities. Consequently, issues of efficiency, cost-effectiveness and reducing business risk are becoming increasingly important for companies and business owners. Today, outsourcing really allows companies and business owners to regulate costs and even legally reduce the tax base. The continued recovery of economy and development of key industries can support the demand for advanced technologies and development of outsourcing throughout the country. Based on this, it can be said that outsourcing is a matter of survival in cruel market and access to advanced technologies, as well as a way to reduce costs and simplify the organizational structure. In describing the characteristics of this type of activity in scientific literature, scientists and practitioners interpret it with different concepts, so opinions about this activity are still controversial. In fact, it is essential to conduct accounting and other accounting activities of outsourcer, as provided for in the contract. Not all services provided by companies are necessarily classified as outsourcing. ANALYSIS OF TOPICAL LITERATURE It should be noted that the main shortcoming of theories available today is the lack of systematic theory that allows the evaluation of practical procedures. In such situation, the task of effective use of accounting knowledge becomes a priority. Depending on degree of generalization and detail of basic rules of external management information, the following components can be distinguished: generally accepted accounting principles, conceptual framework of financial accounting and reporting, financial reporting standards, and other normative and legislative acts [21]. A number of scientists, including S. Yefimova, T. Peshkova, N. Konik, S. Rytik, S.I. Klements, M.G. Labadzhyan, Yu.L. Fadeev, noted that outsourcing of business processes was not the main thing for him in general activity, referring to transfer of any specific processes of the company to another company. For manufacturing companies, primarily, the following can be outsourced: – personnel and management services; – accounting service; 144 Жамият ва инновациялар – Общество и инновации – Society and innovations Special Issue – 10 (2022) / ISSN 2181-1415 – marketing service; – advertising service; – logistics [11]. According to A.N. Sheyanova, outsourcing is a long-term transfer of non-core activities of the company that the company can perform independently. Based on this, the company turns to outsourcing and receives legally independent additional division in person of outsourcing company [20]. According to expert opinion of Outsourcing Institute, business process outsourcing is proving to be surprisingly fast-growing type of outsourcing, with finance and accounting outsourcing particularly highlighting the greatest growth. It should be noted that accounting outsourcing can be used by the company both as classic outsourcing and as intercompany outsourcing. The research results of V. Dvortsevaya and V.O. Trunina show that the advantages that a company receives in using an external outsourcing system for any processes are as follows: – to reduce salary costs of employees and ensure the activity; – to increase quality of business processes related to outsourcing company specia