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УДК: 657.1.014.132 ГРНТИ: 06.35.31
THE PROBLEM OF OUTSOURCING OF ACCOUNTING SERVICES. ORGANIZATION OF CENTRALIZATION OF ACCOUNTING FUNCTIONS OF THE ENTERPRISE
D. A.Popova
Financial University under the Government of the Russian Federation 49 Leningradsky Ave., 125993 Moscow, Russia
El Popova Darya - morcva@inbox.ru
In this article, two topical issues are considered: outsourcing of accounting services and implementation of centralization of accounting function in the enterprise. The first part covers the problem of outsourcing accounting services in large enterprises. The risks and advantages are highlighted in the transition to outsourcing of accounting services in the organization and the way of implementation. In the second part, the project of centralization of accounting function at the enterprise is considered. The project details the measures to centralize the accounting function. The most problematic places in the implementation are identified, such as the transfer of employees, the organization of receipt of primary documents, as well as the interaction with the Customer. In the conclusion of the second part, both economic and social effects resulting from the implementation of this project are indicated.
Keywords: outsourcing, accounting function, accounting, centralization, introduction of IP.
ПРОБЛЕМАТИКА АУТСОРСИНГА БУХГАЛТЕРСКИХ УСЛУГ. ОРГАНИЗАЦИЯ ЦЕНТРАЛИЗАЦИИ УЧЕТНЫХ ФУНКЦИЙ ПРЕДПРИЯТИЯ
Д. А. Попова
Финансовый университет при правительстве Российской Федерации Россия, 125993 г. Москва, ул. Ленинградский проспект, 49
И Попова Дарья Александровна - morcva@inbox.ru
В данной статье рассматриваются два актуальных на сегодняшний день вопроса: это аутсорсинг бухгалтерских услуг и реализация централизации учетной функции на предприятии. В первой части освещена проблематика аутсорсинга бухгалтерских услуг на крупных предприятиях. Были выделены риски и преимущества при переходе на аутсорсинг бухгалтерских услуг в организации и пути реализации. Во второй части рассмотрен проект централизации учетной функции на предприятии. В проекте подробно расписаны мероприятия по централизации учетной функции. Выделены наиболее проблематичные места при реализации, такие как перевод сотрудников, организация приема первичных документов, а также взаимодействие с Заказчиком. В заключении второй части был обозначен как экономический, так и социальный эффект от внедрения данного проекта.
Ключевые слова: аутсорсинг, учетная функция, бухгалтерия, централизация, внедрение ИС.
In modern market relations, enterprises require immediate response to the slightest fluctuation in the market. To reduce financial risks and minimize costs, it is necessary to introduce new approaches to management systems. Often, to optimize the accounting functions of the enterprise, managers resort to outsourcing accounting services. Outsourcing of accounting services - transfer of accounting records to third-party specialists. [2]
Large companies have to make more efforts to introduce new management systems in terms of accounting function organization. For such enterprises, this finds a form of reorganization, in which workplaces are cut, new information technologies are introduced, business processes are being developed by the "Customer-Contractor", a contract is being prepared for the provision of accounting (accounting and tax) services. In such a contract, the Customer is an enterprise for which it is necessary to keep accounting (and tax-if desired) records, and the Executor is a firm that performs professional accounting functions. [4]
Modern information technologies allow you to keep the accounting function remotely, i.e. not resorting to the organization of workplaces in the enterprise. This is relevant for the centralization of accounting functions of large enterprises that have many subsidiaries and branches. When deriving an accounting function from the subsidiaries, managers need to
arrange for the reception of primary documents (organization by the Customer or the Contractor), as well as the logistical function for the rapid exchange of documentation.
Of course, the positive effect of the reorganization of accounting services in the form of outsourcing is present, but there are also a number of risks. Consider below in Table 1 [3]
Table 1
Risks and Benefits
Benefits Risks
Reduction of accounting costs Risk of loss of reputation
High quality of services provided Operational risk
Confidentiality Risk of information leakage
Saving time on the accounting function The risk of reducing the responsiveness of the response
Obtaining qualified methodological, legal and technical advice Specific risks
If you reduce the cost of accounting, the company carries the risk of loss of reputation. In pursuit of price, the company risks receiving substandard services, thereby undermining its reputation, because users are accounting statements and
potential investors and lenders. Companies that specialize in accounting functions develop the best accounting processes for the Customer from the standpoint of professionalism. But the Customer always has an operational risk - is the outsourcer competent? Have all the changes in legislation been taken into account in the preparation of the accounts?
One more advantage is confidentiality. The advantage of outsourcing is the contract, in which the outsourcer and the Customer are business partners interested in partnerships. In this connection, an agreement is concluded on the safety of the information received within the scope of the treaty. But nevertheless there is a risk of loss of confidentiality.
Passing keeping accounting services to third parties, the manager certainly saves his time. With it, labor-intensive processes for accounting are removed. In addition to time savings, there is operational risk. It consists in reducing the efficiency of accounting or the use of imperfect technologies.
Using the services of an outsourcer, the company receives as well qualified support in the methodology of accounting and tax accounting, legal assistance in upholding tax interests, as well as technical support in the field of accounting. The enterprise is not insured against specific risks, because outsourcer can not take into account some specific features of the company's industry. For example, enterprises of the agricultural sector have a number of indulgences in the conduct of accounting and tax accounting, while oil and gas companies, on the contrary, have additional obligations stipulated by law. [5]
Thus, the trend of growth of outsourcing of accounting in large firms is due to significant advantages. To minimize risks, it is necessary to carefully approach both the choice of the outsourcer and the drafting of the contract. It is in the contract that those responsible for the occurrence of certain risk situations are prescribed.
Outsourcing. Centralization of the accounting service. Further in the article the results of the project on the transfer of accounting functions of a branch of a large enterprise on the basis of outsourcing and the subsequent centralization of the accounting service will be considered. This project was carried out in two stages. The 1st stage is the conclusion of the accounting and tax functions for the outsourcing of the selected company, the second stage is the centralization of the accounting department.
As noted above, for companies with many branches it is advantageous to deduce accounting and tax services for outsourcing. Often, this decision is made by the managers of the parent company, the heads of the branches have to organize the process, according to the requirements. In this project, the branch had a reorganized accounting service by transferring employees to outsourcing. The staff units of the chief accountant, deputy chief accountant, the head of the tax department, the chief of accounting, leading accountants and specialists, accountants and specialists were withdrawn. The accounting function began to be carried out within the framework of contractual relations, in which all the duties and responsibilities of the parties are fixed, as well as the cost. For the organization of accounting and tax accounting, the outsourcer based on the expert evaluation of the company's activities laid 11 staff units, of which 3 are the payroll, 2 the organization of assets accounting, 2 is the organization of income and expense accounting, and 4 units for the implementation of the tax function. Redundant employees were offered to move with preservation of the average annual
income for outsourcer vacancies, but not all employees accepted the offer. since only 70% of employees moved with preservation of their income, the value of the contract was reduced (7 employees were transferred with the SRS preserved, 4 employees were admitted to a lower salary rate). The effect of this project was the reduction of management levels (instead of the 4-step model, a 2-step model was introduced), duplication of functions by employees was also eliminated. It became more profitable for the branch to have an accounting department on outsourcing. During the reorganization of the accounting service, the following stages were carried out:
1. Inventory of property.
2. Transfer of balance items from the Chief Accountant to the head of the outsourcer company
3. Development of the annexes to the contract regulating the interaction of the Customer and the Contractor (rules for receiving and transferring the primary documentation, assigning the persons responsible for accounting functions, determining the date of submission of accounting reports (quarterly, semi-annual, annual), tax reporting, etc.)
4. Change of job descriptions in structural subdivisions in terms of making control over compliance with the provision of primary documents.
In the second stage (centralization of the accounting service), the company decided to centralize the accounting function with the staff to reduce the costs of the outsourcer company (and then the Customer). For the implementation of this stage, the following activities were carried out (Table 2):
As can be seen from the above measures, in order to centralize the accounting function, it is necessary to organize the work in accordance with the required specifications of the outsourcer, namely:
- carry out personnel changes;
- Inform information systems;
- organize the work of the incoming control department
and the request processing center;
- take risks on the reporting provided by the Customer to
off-budget funds and to the Tax Inspectorate.
At the end of the project, consider the efficiency for the Customer in the scheme:
r Economic effect: - reduction of costs for bookkeeping services Increased management flexibility: -transparency in the actions of managers - consolidation of contractual obligations
Risk reduction: -taxes -financial -social Optimization of management: -collapse of control levels - optimization of workplaces
Fig. 1. Efficiency
The effectiveness of this project for the outsourcer is to change the staffing schedule and move to a more economical IP. Within the framework of centralization, 2 leading accountants and 1 specialist were withdrawn and 3 accountants were introduced, the savings on the FIT amounted to 337,456 rubles.
For large companies, the economic efficiency of the centralization of the accounting service is not always key; for the calculation of the cost of services use one of the methods developed by the Ministry of Labor and Social Protection of
Table 2
Event of project
№ Event Results
1 2 3
1 Starting a project Preparation of the necessary documentation for the launch of the project
1.1 Informing the Customer about the regionalization of the accounting function, the identification of contact persons for interaction. If necessary - holding an installation meeting with the participation of the Customer, agreeing on the timing of the project Official letters to the Customer List of contact persons from the Customer Minutes of the meeting with the Customer
1.2 Calculation and coordination of the planned economic effect from the project.
2 Preparation for the implementation of the project Protocols, descriptions of schemes, business processes, the complexity of the proposed effect
2.1 Conducting a survey
2.2 The description of existing business processes on calculations with personnel, document circulation, organization of work and distribution of functions Protocols, schemes, descriptions of business processes
2.3 Collecting information on the actual costs of the function Calculation of the actual cost of the process
2.4 The description of the process execution model "as is", identification of deviations
2.5 Identify and analyze deviations between existing business processes in terms of personnel and standard business processes.
2.6 The target model of a process
2.7 Calculation of the complexity of " as will" Calculation of labor intensity
2.8 Calculation of the cost of rendering services and effect File with effect calculations
3 Project Implementation
3.1 Personnel events Analysis of the staffing table, preparation of a new staffing table, selection and recruitment of personnel, training of personnel
3.2 Determination of the need for the number of employees for customer service "in the part of the calculation with the Staff
3.3 Making changes in the staffing of the outsourcer. Changed organizational structure and staffing
3.4 Exemption / transfer of employees
3.5 Hiring employees
3.6 Selection and hiring of employees to perform the function "Accounting of payments with personnel"
3.7 Providing new employees with the necessary protection for access to work programs New employees are ready to work
3.8 Training users to the features of accounting for the customer
4 Information Systems Implementation of information systems, provision of access to IP, training
4.1 Organization of channels for the transfer of primary documents from the Customer
4.2 Receiving a list of Customer's users who will provide information (if necessary) List of users from the Customer
4.3 Creating a network resource for placing scanned copies of documents.
4.4 Test transmission (if necessary) The selected software is ready for use
4.5 Organization of sending primary documents for processing
4.6 Software Selection Working meeting protocol
4.7 Providing information for setting up the selected software (accounting units, number of documents / sheets, number of employees, data for setting up the system for employees and documents)
4.8 Deploy and configure the selected software The system is deployed
4.9 Organization of access to the System of Accounts with Personnel
4.10 Updating the accounting system
4.11 Enhanced IT support for the transition period Extended support is organized
5 Organization of infrastructure Providing employees with workplaces, organizing archives, ensuring the transfer of Primary documents
5.1 Organization of IT infrastructure
5.2 Determine the need for the number of places to scan Need is defined
5.3 Organization of work places Provision of places for scanning at the expense of the branch's reserve / purchase of equipment Organized locations for scanning
5.4 Setting up user workstations Organized workplaces
1 2 3
5.5 Organization of other infrastructure
5.6 Rental of premises Concluded rental agreement
5.7 Determination of the need for furniture, other equipment (without IT) Need is defined
5.8 Determining the need for document storage (infrastructure) and the requirements for them Need is defined
5.9 Formation and transfer of a set of documentation relating to the financial and economic and indicators of production and economic activities in the transfer of functions for customer service Documents are transferred to the receiving office
6 Contract and regulatory documents Formalization of the contract, formation of the schedule of document circulation, fastening of responsible persons
6.1 Distribution of the functional of the Calculation with the Personnel
6.2 Preparation of proposals for a scheme for the allocation of functional responsibilities for the accounting of payments to personnel between the Customer and the Contractor
6.3 Approval of the distribution of responsibility for accounts under the function of the Account with the Personnel Scan-image of the signed agreed document "Distribution of responsibility for accounts"
6.4 Updating the distribution of responsibility for entering payment types Distribution of responsibility for entering payment types
6.5 Instructions for keeping records of Account with Personnel
6.6 Sending of available materials and user instructions to the sending branch User instructions provided
6.7 Formation and actualization of the list and terms of the provision of primary accounting documents used for accounting and tax accounting of settlements with personnel from the Customer (Workflow schedule).
6.8 Actualization of the workflow schedule in terms of payments to personnel, including a list of reports provided to the Client
6.9 A list of the primary accounting documents and the mandatory details to them (scope document) for the conduct of the accounting function
6.10 Formation of the list of primary accounting documents and the mandatory details to them (scope document) The completeness of the documents is aimed at harmonizing
6.11 Priority of accounting in the accounting system of primary accounting documents Scan-image of the signed document "Priority of document processing"
6.12 The development of other regulatory documents to conduct settlement account with the staff (if necessary)
6.13 Sending reports to the Contractor for the last month of accounting with the results of control procedures for identifying problem areas and unresolved process defects.
6.14 Schedule of closing of the accounting for transactions for the period
6.15 Direction to the receiving side of the closing schedule for the last closed period Approximate period closing schedule
6.16 Determination of the control dates for the closing of the period for the first and subsequent closing periods after receipt of the Customer's function for maintenance Planned schedule closing period
6.17 Execution of power of attorney for the right to sign accounting reports on the accounting of payments to personnel and representation of the relevant interests of the Customer in taxation and social funds. The power of attorney is formalized
7 Accounting Organization of the transfer of archival documents, documents for organizing the management of the function of settlements with the staff
7.1 Check / update the nomenclature of cases for the Customer. Analysis of the number of primary records kept by period for nomenclatures of cases Actualized nomenclature of cases
7.2 Organization of work on transfer of archives of original documents in accordance with the terms of the contract of the Customer. Organization of transfer to the department of incoming control at the location of the Customer Archives are transferred to the department of incoming control at the location of the Customer
7.3 Execution of the certificate of acceptance and transfer of documents The signed document of acceptance and transfer of documents
7.4 Determination of the approach to the systematization of the location of copies of documents in the areas of accounting, by types of documents, with the indication of system numbers in the accounting system.
1 2 3
7.5 Organization of work with the Customer for the provision of originals of documents (in the case of their absence) for transactions reflected in the system as of the date of transfer of the accounting function Receipt from originals of original documents instead of previously provided copies / transfer of the list of documents for which original documents were not received to the incoming control department for operating in operational mode
7.6 Settlement with the Customer of issues related to submission of specified declarations on personal income tax for the period up to the date of transfer of the accounting function Scan-images of refined declarations (with confirmation of sending to the Tax Inspectorate)
7.7 Provision of locally normative documents to the branch that accepts the accounting function or the organization of access to the database of locally normative documents of the Customer Answers to requirements, requests
7.8 Obtaining information on the validity of the contract for the transfer of reporting via electronic communication channels. If necessary, sending a letter to the Director General of the Customer about concluding contracts for the transfer of declarations via electronic communication channels.
7.9 Preparation and sending to the Customer of a letter with information about those responsible for the presentation of accounting, tax and other reports to the Tax Inspection, extrabudgetary funds, statistical bodies. Information mail
8 Running maintenance, tracking and evaluating the performance of the function Calculation of wages, advance payment, closing of the period
8.1 Closing of the accounting period Closing of the accounting period
8.2 Formation of reporting (tax, extrabudgetary funds) for the reporting period by the transferring party Formed accounting statements for the reporting period
8.3 Beginning of scanning of the primary accounting documents of the Customer by the employees of the entrance control department
8.4 Ensuring the accounting of payments with staff
8.5 Support for keeping records of settlements with staff for the transition period
8.6 Begin the execution of the function of the request center Database query registration
8.7 Formation of reporting in the Tax Inspection, extrabudgetary funds for the period
8.8 reporting of reporting in the Tax Inspection, extrabudgetary funds for the period
8.9 Beginning of the execution of functions on interaction with controlling bodies Developed relationships with the customer
8.10 Analysis of the problems encountered, development of an operational response plan, assessment of the impact on business continuity Rapid response to problems
the Republic of Belarus (Decree No. 143 "On approval of cross-industry standards for the number of employees engaged in accounting and financial support of commercial organizations" of November 14, 2006) [1]. The decision to deduce an accounting service relies on optimizing the management of the company.
In conclusion, it should be emphasized that the reorganization of accounting in the enterprise through outsourcing and subsequent centralization brings certain benefits. First, the risks of customers who transferred the accounting functions of the service company (outsourcer) are too high. The solution to this problem is a qualitative study of the contract and a responsible approach to choosing an outsourcer. Secondly, the cost of services under the contract and the cost of independent accounting records show how inefficient the management was before and after the reorganization of the accounting service of the company. Before the reorganization, the costs of maintaining accounting functions of large companies are often exceeded due to the doubling of accounting functions, multiple levels of management and, as a result, irresponsibility for violations of functionality. resources. Third, the decision to transfer accounting to outsourcing should be made not only because of
the economic effect, but also because of non-financial criteria, because they are the engines of changes in business processes in the area of accounting functions, and, therefore, determine the success of the solution.
REFERENCES
1. On approval of Interindustry standards for the number of employees engaged in accounting and financial support for the activities of commercial organizations. Decree of the Ministry of Labor and Social Protection of the Republic of Belarus of 14.11.2006 N 143 (with amendments and additions as of November 30, 2011) [Electronic resource]. URL: http://pravo.levonevsky.org/bazaby11/republic23 text083.htm
2. Outsourcing of accounting services: pros and cons of the approach [electronic resource] URL: https://www.kp.ru/guide/autsorsing-bukhgalterskikh-uslug.html
3. Outsourcing of accounting functions [electronic resource] - URL: https://raexpert.ru/ratings/outsourcing/2016
4. Borzunova O. We shift work to other people's shoulders: the contract of outsourcing // Personnel service and personnel management of the enterprise. 2014. No. 11. Pp. 12-22
5. Alekseev A. Strategy for outsourcing / / Login. 2013 №1-2. Pp. 68-72.
Received 06.03.2018
