Abstract:

Outsourcing is one of the key factors of increasing the efficiency of a modern enterprise. Currently an increasing number of various functions of the enterprise’s activities are transferred to outsourcers, among which a special place is occupied by bookkeeping and financial accounting. This type of outsourcing (accounting outsourcing) is characterized by a number of problems, such as determining the effectiveness of contractual services, ethical issues, contractual issues, among which one of the most important is pricing contract. Formation of the price of an accounting outsourcing contract is significant and caused by all, including financial risks. The study aims to develop a method for assessing the price of an accounting outsourcing contract, taking into account the impact of financial risks. The financial risks of the outsourcer and the customer are considered. The influence of risks on the final assessment of the contract of accounting outsourcing is shown. Based on the analysis of the impact of financial risks on the formation of the price of an accounting outsourcing contract, the key factors of this process are identified. The process of developing the price of an accounting outsourcing contract includes the occurrence of contract termination situations resulting from the termination of this contract. The method of determining the price of an outsourcing contract is proposed. It takes into account financial risks of the participants as well as sudden contract termination. The methodical approach to the formation of the price of an accounting outsourcing contract has been developed. It is based on the analysis of financial risks, taking into account the interests of the participants