{"id":20886,"date":"2025-12-03T20:29:58","date_gmt":"2025-12-03T18:29:58","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=20886"},"modified":"2025-12-03T22:16:55","modified_gmt":"2025-12-03T20:16:55","slug":"outsourcing-in-the-field-of","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/outsourcing-in-the-field-of\/","title":{"rendered":"Dubinina M. Outsourcing in the Field of Accounting for Goods: Managerial Decisions, Risks and Control Mechanisms"},"content":{"rendered":"

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JEL Classification:<\/strong> M41, M42, G32.<\/span><\/i><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V53(2025)-14<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Dubinina M. V., <\/b>Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0002-3993-0622<\/span><\/a>
\ne-mail: <\/strong>dubinina@mnau.edu.ua<\/span><\/a><\/p>\n

Outsourcing in the Field of Accounting for Goods: Managerial Decisions, Risks and Control Mechanisms<\/b><\/h2>\n

Abstract. Introduction<\/i><\/b>. <\/span><\/i>Outsourcing in the field of accounting for goods is becoming an important management tool for enterprises seeking to optimize resources and improve the reliability of accounting information. The study emphasizes that transferring accounting functions to external providers affects not only cost efficiency but also the structure of managerial decisions, the reliability of financial reporting, and the integrity of internal control systems.<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. The article aims to substantiate the theoretical and practical principles of using outsourcing in the accounting of goods, to analyze its impact on enterprise management systems, and to identify mechanisms for risk minimization and improvement of control procedures in modern business conditions.<\/span><\/i><\/p>\n

Results<\/i><\/b>. The study highlights that outsourcing contributes to the rationalization of accounting processes, reduces administrative costs, and enhances the quality of management information. The main risks associated with outsourcing \u2013 legal, financial, informational, and organizational \u2013 are analyzed, and approaches to their identification and control are proposed. The importance of developing a comprehensive system of internal control and controlling of goods operations is substantiated, as these elements ensure the accuracy of financial results and the transparency of management decisions. Attention is paid to the formation of an accounting policy for inventories under outsourcing conditions, which ensures methodological consistency and compliance with national accounting standards.<\/span><\/i><\/p>\n

Conclusions<\/i><\/b>. Outsourcing in the field of accounting for goods is a strategic instrument for ensuring efficiency and competitiveness of enterprises. Its implementation requires a balanced approach that combines economic feasibility, risk-oriented management, and reliable control mechanisms. The integration of outsourcing with internal control and controlling systems ensures financial transparency, minimizes risks, and strengthens the stability of enterprise management. The research results can be applied in the development of practical recommendations for optimizing accounting and control processes in trade and production enterprises.<\/span><\/i><\/p>\n

Keywords<\/b>: outsourcing, accounting, goods, management decisions, outsourcing risks, controlling, internal control, accounting policy.<\/span><\/i><\/p>\n

References<\/b>:<\/strong><\/p>\n

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  1. Yaremko, I. Y., & Huzandrova, V. A. (2022). Outsourcing yak instrument vedennia bukhhalterskoho obliku ta yoho aktualizatsiia v suchasnykh umovakh [Outsourcing as a tool for conducting accounting and its actualization in modern conditions]. Ekonomika ta suspilstvo, (37), 24\u201327. https:\/\/doi.org\/10.32782\/2524-0072\/2022-37-6<\/span><\/li>\n
  2. Helich, N. V. (2020). Perevahy ta nedoliky vykorystannia autsorsynhovykh posluh [Advantages and disadvantages of using outsourcing services]. Zbirnyk naukovykh prats ChDTU, (32, part 2), 28\u201333.<\/span><\/li>\n
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  16. Ministry of Finance of Ukraine. (1999). Natsionalne polozhennia (standart) bukhhalterskoho obliku 9 \u201cZapasy\u201d [National Accounting Standard (NAS) 9 \u201cInventories\u201d] (Order No. 246, October 20, 1999, as amended). https:\/\/zakon.rada.gov.ua\/laws\/show\/z0751-99#Text.<\/span><\/li>\n
  17. Prystemskyi, O. S., & Sakun, A. Zh. (2023). Teoretyko-metodolohichni aspekty obliku tovarnykh operatsii na pidpryiemstvakh torhivli [Theoretical and methodological aspects of accounting for goods transactions in trade enterprises]. Zbirnyk naukovykh prats TDATU imeni Dmytra Motornoho (ekonomichni nauky), 1(47), 164\u2013175.)<\/span><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>20 October 2025<\/span><\/p>\n

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    Dubinina M. (2025). Outsourcing in the Field of Accounting for Goods: Managerial Decisions, Risks and Control Mechanisms. Modern Economics, 53(2025), 99-108. DOI: https:\/\/doi.org\/10.31521\/modecon.V53(2025)-14.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: M41, M42, G32. DOI: https:\/\/doi.org\/10.31521\/modecon.V53(2025)-14 [\/vc_column_text][vc_column_text]Dubinina M. V., Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Outsourcing in the Field of Accounting for Goods: Managerial Decisions, Risks and Control Mechanisms Abstract. Introduction. Outsourcing in the field
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