Galyna Liakhovych, Svitlana Bezruchuk, Valentyna Ivanenko, Svitlana Laichuk


A SWOT-analysis is considered as a tool of the strategic management for determining the feasibility of using accounting outsourcing as a way of the enterprise optimisation. It was found that the main interaction forms between the contractor and the customer of accounting outsourcing are the following ones: provision of accounting services; keeping records of only certain transactions or objects; integrated accounting and analytical support of all the enterprise activities; performance of the duties of the senior accounting officer of the enterprise. The list of enterprises, for which it is recommended to use accounting outsourcing is expanded, in particular newly created enterprises in a crisis condition; enterprises engaged in activities abroad; large enterprises, etc. The critical analysis of the advantages and disadvantages of accounting outsourcing is carried out and the necessity of SWOT-analysis potential risks and advantages of using accounting outsourcing in the short-term and long-term prospects are emphasised. It is noted that each advantage may pose a threat to the enterprise without taking into account certain key points of using accounting outsourcing, while the potential risks of using accounting outsourcing in the long run may be an advantage for the enterprise. The internal and external environments were analysed with the help of the extended model of SWOT-analysis from the position of the strengths and weaknesses of the enterprise, its capabilities and expected threats. An algorithm for enhancing the benefits and eliminating the shortcomings of accounting outsourcing should be developed during the decision-making on the usage of outsourcing in the enterprise activities. According to the results of SWOT-analysis, a matrix of measures on the expediency of accounting outsourcing has been formed, which will allow to predict the threats and potential opportunities at the stage of planning the use or refusal to use the accounting outsourcing services.


accounting; outsourcing; accounting outsourcing; SWOT-analysis; services

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