Yana Kotsiuba’s scientific contributions

This article explores the concept of outsourcing, the company’s reason to use outsourcing as a form of accounting and reporting. It was determined that nowadays outsourcing is the promising tool for cost optimization of the company. It was determined that the outsourcing service in the Ukrainian market is quite promising. In the article, the basic advantages of accounting outsourcing were defined such as savings on accounting staff salaries; cost savings on: Organization of working places in accounting, department software, training your staff; access to skilled counseling; improvement of the quality and reliability of the functions performed by the outsourcer. The disadvantages of this service wereconsidered. The particular attention should be paid to the factors that prevent the use of accounting outsourcing in Ukraine.