| Autor: |
Leliana Diana Bolcu, Mihaela-Raluca Boharu (Mircea) |
| Jazyk: |
angličtina |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Ovidius University Annals: Economic Sciences Series, Vol XXI, Iss 2, Pp 953-961 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2393-3127 |
| Popis: |
Accounting and financial outsourcing consists of the full or partial transfer of administrative, financial and accounting functions to an external service provider as part of a service contract. Because accounting and financial functions are standardized and coded by nature, they are particularly suitable for outsourcing. Using the services of an accountant is one of the oldest practices of functional business outsourcing. The aim of this paper is to determine the important role of outsourcing accounting services for better flexibility, this practice remaining more relevant than ever. Thus, companies outsource mainly for cost control reasons, to reduce them, and then to turn fixed costs into variable costs. Thus, outsourcing will allow a strategic concentration of the company's structural resources on its core business. A rigorous internal analysis precedes the outsourcing process. This strategic thinking will define the framework of the tasks to be outsourced on a time and financial scale. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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