
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.
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)
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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