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Отражение расходов на аутсорсинг в бухгалтерском и налоговом учете

Отражение расходов на аутсорсинг в бухгалтерском и налоговом учете

Abstract

The research is conducted on the advantages, disadvantages and prospects of Russian outsourcing industry. Full overview is given on the tendencies, legal bases, accounting and tax registration methods in the field of outsourcing. The research indicates problems of displaying the costs of outsourcing in the present accounting system and offers variants of their solution.

Исследованы преимущества, недостатки и перспективы применения аутсорсинга в России. Определены направления, правовые основы, варианты ведения бухгалтерского и налогового учета в сфере использования аутсорсинга. Обозначены проблемы отражения расходов на аутсорсинг в действующей системе учета и предложены варианты их решения.

Keywords

АУТСОРСИНГ КАК СТРАТЕГИЯ УПРАВЛЕНИЯ, ПРОФЕССИОНАЛ-АУТСОРСЕР, АУТСОРСИНГ ИНФОРМАЦИОННЫХ ТЕХНОЛОГИЙ (IT-АУТСОРСИНГ), АУТСОРСИНГ БИЗНЕС-ПРОЦЕССОВ (АБП), ПРОИЗВОДСТВЕННЫЙ АУТСОРСИНГ, ОПЕРАЦИИ ПО ОКАЗАНИЮ АУТСОРСИНГОВЫХ УСЛУГ, INFORMATION TECHNOLOGIES OUTSOURCING (IT OUTSOURCING), OUTSOURCING OF BUSINESS PROCESSES (OBP)

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold