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4
Khalikov T.L. assistant SamISI
IMPROVING THE OUTSOURCING SERVICE
Abstract. The article reveals the positive and negative aspects of using accounting outsourcing services for small enterprises.
Keywords: outsourcing services, accounting, accounting forms, small enterprises.
Nowadays, the attention to the development of entrepreneurial activity has increased more than ever. Therefore, improving the quality of the business environment, providing comprehensive support to small businesses, providing additional benefits to industry representatives, sharply reducing the interference of state bodies in the activities of entrepreneurs, and increasing the efficiency of crime prevention have become the first level tasks of state bodies.
According to statistics, entities providing accounting services increased by 163% in 2021 compared to 2018, i.e. from 923 to 1512.
Table 1
The number of entities providing accounting services in our country
Areas 2018 year 2019 year 2020 year 2021 year January-November
Uzbekistan Republic 923 1093 1297 1512
Karakalpakstan Republic 51 59 65 70
Andijan province 59 62 73 86
Bukhara region 93 92 100 98
Jizzakh province 32 37 44 50
Kashkadarya province 27 25 34 45
Navoi province 20 33 28 35
Namangan region 36 42 48 51
Samarkand province 42 59 78 119
Surkhandarya province 27 28 33 38
Syr Darya province 25 28 29 22
Tashkent province 98 116 133 142
Ferghana province 65 71 77 85
Khorezm province 30 35 53 55
Tashkent city 318 406 502 616
As can be seen from the table, in 2018, the number of entities providing accounting services in our region was 42, and by 2021, this figure will be 119, that is, it has increased by 3 times.
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When we studied the statistical data of Samarkand region, the number of enterprises providing accounting services in the region is as follows.
Table 2
Number of entities providing accounting services in Samarkand region
Areas 2018 year 2019 year 2020 year 2021 year January-November
Samarkand province 42 59 78 119
Akdarya district 1 2 2 3
Bulungur district 2 3 3 4
Jomboy district 1 1 1 1
Istikhan district 4 2 3 4
Kattakurgan district 1
Kushrabot district 1
Narpay district 1 1 1 7
Payarik district 1 1 1 3
Pastdargom district 2 3 4 4
Paxtachi district 1
Samarkand district 2 4 5 6
Nurabad district 1
Urgut district 7 9 12 13
Taylaq district 1 1 1 1
Samarkand 20 32 45 67
Kattakurgan 2
From the data in the table, we can see that most of the enterprises in our region belong to the city of Samarkand, that is, 67 out of 119 are operating in the territory of the city of Samarkand.
It is not so effective for large enterprises to completely switch to the use of Outsourced accounting services, because in this case there is a possibility of a decrease in the efficiency of accounting due to remote work. To avoid this, accounting can be outsourced not completely, but partially, for example, monthly salary calculations, submission of reports, etc.
For micro and small enterprises, outsourcing accounting services is the most optimal way of keeping accounts. In this case, the enterprise will have the opportunity to receive highly qualified, responsible advice not only in accounting, but also in personnel, legal and tax matters.
❖ It is possible to reduce the costs of organizing accounting by outsourcing the accounting of the enterprise.
❖ Leakage of confidential information through accountants is prevented.
❖ By using the service, it is possible to have not one, but several groups of highly qualified accountants;
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❖ It frees from mistakes and shortcomings in accounting, and unnecessary distractions;
❖ Outsourcers offer additional services in addition to accounting and tax, such as HR and legal services. Highlight preferably in the state accountants not always _ such addition issues solution to reach own responsibilities they don't take it, extra experts hiring while enterprise expenses increases;
❖ It is possible to transfer accounting to outsourcing companies at any stage. If the accounting of the enterprise was maintained without using special programs with errors and shortcomings, outsourcing accounting enterprises will restore the accounting that does not meet such requirements to a correct and accurate state.
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