Organizational economic mechanism of outsourcing (by example of registration functions outsourcingfor small enterprises)

Outsourcing as a mechanism representing transfer of non-profile functions earlier carried out by theenterprise-customer to a specialized supplier of outsourcing became topical rather recently. Promoting effective organizational structureof the enterprise reorganization and construction, reduction of costs of the enterprise and reception of quality service for the accountdecrease in risks of inadequate realization of functions transferred to outsourcing, outsourcing is more widely used by the enterprises,including small ones. The organizational mechanism of outsourcing means structure reorganization of registrationadministrativepersonnel by reduction of the horizontal (the lawyer - the accountant -the HR-specialist) and vertical (the director - thechief accountant - the accountant - the lawyer - the HR-specialist) links of the given structure with transfer of functions earlier carriedout by a small enterprise to the supplier of outsourcing. The economic mechanism of outsourcing is based on the economic analysis ofefficiency of the decision on outsourcing use, first of all from the point of view of the given project costs, if to compare the charges ofones own service realizing certain functions, with the cost of outsourcers service. Thus it is necessary to estimate the cost of themaintenance of ones own accounting service responsible not only for wages of the employees, but also for other expenses connectedwith successful realization of registration functions. In practice, on average, outsourcing of accountant department for a small companycosts approximately as much as a service of the chief accountant of an average qualification. By company experience Teremok- Russian pancakes accountant department outsourcing costs 20% more, than their own chief accountant. According to the director ofthe Incorporated Centre of Economic Planning, his company charges from $150 to $300 for conducting accounting for small firms(with a monthly turnover of $5 000 to $15 000), and $500 for average companies (a turnover of $150 000 to $200 000). The economicmechanism of outsourcing consists in reduction of selling costs on performing registration functions by their transfer to outsourcing incomparison with the costs of the given functions made by a small enterprise. Thus, the organizational-economic mechanism of outsourcingmeans, on the one hand, reorganization of the existing organizational structure of an enterprise by reduction of horizontal andvertical links of the given structure with transfer of functions earlier carried out by a small enterprise to the supplier of outsourcing,and, on the other hand, achievement of economic benefit of decrease in expenses for registration functions realization by their transferto outsourcing at observance of the conditions stipulated in the contract on quality of rendered services of outsourcing that providessynergetic effect from outsourcing use.

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