DISTRIBUTION OF FUNCTIONS OF ACCOUNTING SERVICE AT ACCOUNTING OUTSOURCING REALIZATION OF ORGANIZATION

More and more organizations, both in Russia, and abroad, prefer to transmit functions of the serving divisions, in particular, registration processes, to outsourcing. The market of accounting outsourcing in Russia is among the youngest and fast growing ones. By estimates of the experts, approximately 5% of all Russian firms (disregarding sole proprietors or small firms who use individual accountants) use similar services today. Thus, the market is only at the stage of formation and is still far from the saturation stage. The largest market in Russia is Moscow: by estimations of market participants of accounting outsourcing, more than 100 firms specializing in the given type of service function in Moscow, whereas only in some largest regional centres there are about 30-40 of them. Concerning the organization of registration processes of the company, namely, accounting and tax bookkeeping, the following functions of accounting outsourcing were allocated: organization, methodology, analysis, registration, control, settlement, accounting, archive. When outsourcingregistration functions, various experts should realize the corresponding registration functions. Thus, there is a distribution of functions on executors according to the only criterion - their competence. The experts can be as following:- the leader (a skilled expert in the field of accounting and tax bookkeeping) with all the above-stated functions (except for registration and settlement) for he/she manages the project;- the technical expert having professional skills in the corresponding area and performing analytical, control and archival functions; - the expert(-s) in a concrete sector of the account (the number of experts is defined by the conditions of work) with registration, settlement and accounting functions;- the expert in the field of information technologies, supplying electronic processing of documents and trouble-free work of all the above-named executors.Thus, works on outsourcing should be made on the basis of accurately formulated functions, their distribution among executors with corresponding competences and well debugged technologies of information processing that will lead to successful cooperation of both parties of the agreement on accounting outsourcing.

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