Accounting and tax outsourcing. Accounting outsourcing - to be or not to be? How to switch to outsourcing accounting services - a step-by-step guide for beginner businessmen

Why do we, instead of buying our own truck, hiring a driver, freight forwarder, programmer, without a shadow of a doubt and without the slightest hesitation conclude contracts with specialized transport, logistics and IT companies? This is the transfer of part of the functions of our company to outsourcing?!

Svetlana MEZHAKOVA, ACCA, Deputy CEO

And this species outsourcing has been practiced in our country since socialist times. Only the very name "outsourcing" came to us from the "progressive West" relatively recently.

Why do we at the same time categorically say “no” to accounting outsourcing? We tried to find the answer to this question in the process of communicating with the owners and managers of small and large companies in our vast business power. The result was a list of Fears that haunt us, Dangers that lie in wait for us, at the slightest mention or when thoughts arise about such a terrible phenomenon. modern business as "accounting outsourcing".

As you know, fear does not arise without a reason, and if you eradicate this reason, maybe the fear will go away. Let's try …

To begin with, we propose to go back 15-25 years ago. We think everyone remembers the system of urban housing and communal services (HCS) that existed at that time. The system was an extensive network of REU (if someone forgot, then this is a repair and maintenance site, aka ZhEK, aka ZhEU, etc.) headed by the main department of the city's housing and communal services. Each REU had its own accounting service. However, part of the functions of the accounting departments of the PRUE was already outsourced at that time. Yes, yes, it is for outsourcing, only under a different name. It's about calculation. wages. There was a Computing Center in the housing and communal services system, where accountants of the REU transferred primary documents (report sheets, orders, sick leave certificates, etc., in general, everything that is necessary for the employee to receive “his honestly earned money”), and the computing center, all this having successfully processed on his computers, he returned to the accountants ready-made pay slips, statements and codes. Note that there are a lot of examples like the one above. But you can't fool us...

We know that in those days the salary of the majority of citizens was calculated based on the unified state salary scale (we will not delve into regional coefficients, northern ones, etc.). Therefore, even without wanting it, we could very quickly “count other people's money”, that is, find out how much our colleague receives, besides, when receiving a salary, everyone signed on the same sheet. There was no question of any confidentiality in those days. Therefore, they gave the settlement function to the side.

Now it's a completely different matter. ... Our wages are a big secret for the rest!!!
Here he is Fear #1"accounting outsourcing" - " They (Accounting Companies) for sure,will tell everyone about the income of our employees”.

We know this absolutely precisely and, characteristically, in advance. At the same time, we don’t even have the thought that the inspector of the Tax Service (or the Pension Fund), to whom we annually submit reports on our personal income and the income of our employees, is already the owner of “secret information” and can use it for any purpose. We are not worried about the fact that an accountant working in our company, “out of friendship”, “out of spite” or because “we need to talk about something”, can tell someone both within the company and behind them about the income of a colleague. We believe that our accountant is reliable only because he is “OUR”. And this is just an illusion, because reliability is determined not by the word "OUR", but by a specific person, his decency and conscience.

What is the probability that the accountant of the Accounting Company is in friendly (enemy) relations with one of our employees and will disclose to him the “secrets of wages” of another of our employees, or will transfer the data to someone on the side? Obviously - the probability is very small, and there is no point in such actions. In addition, if the contract with the Accounting Company regulates in detail the procedure for working with confidential information and provides for liability for its disclosure, and the employees of the Accounting Company are properly instructed and familiarized with the information security regulations (by the way, such an obligation of the Accounting Company can also be specified in the contract) , then our risks are minimized. And there are no risks - there are no reasons for Fear.

p.s. By the way, all of the above applies not only to the concept of "wage", but also to any other financial information, constituting trade secret any company.

Now that you and I admit that it is unlikely that the data will be disclosed intentionally by the Accounting Company, it is time to deal with another danger, which is also related to confidentiality. As you know, the fastest and most convenient way to transfer data today is email. And where there is e-mail, there is the Internet, there are hackers, viruses, and so on. So, Fear #2 - "When sending data via e-mail, the data may be freely available on the Internet or be attacked by hackers."

What to do with this? Let's start a little further. Surely, each of us at least once paid for goods or services. bank card through the Internet. And if he didn’t pay, then most likely he knows about the Bank-Client systems, with the help of which the accountant sends payments to the bank, again via the Internet. We are not afraid, because we know that these operations are quite safe, because. there is an information security system in place, i.e. special electronic keys, as well as secure systems electronic document management, allowing you to encrypt incoming and outgoing messages. These systems are already used not only by banks, but also by many other companies when working with e-mail, including accounting ones. Why don't we join their ranks?!

Here, it seems, we have dealt with the fears associated with confidentiality. Now it's time to think about the quality of services provided by accounting companies.

For every mother, every father, it is their child - the smartest, most talented, most beautiful. In general, the very best ... And no one can and has no right to convince them of this. Also, any leader or owner, not without reason, considers his company and its activities unique. And accordingly, just like parents, they want others to treat this uniqueness properly. That's why when there is a choice accountant, there must be a phrase in the job description that focuses on work experience in a particular field of activity, for example, in wholesale or retail, in construction, in the insurance company, in the oil and gas sector, etc. For some reason, it is believed that an accountant who worked, for example, in the service sector, cannot keep records in production. Is it really?!

We represent Fear No. 3 - “In my company there is a specific activity, but do they have specialists who are able to correctly take into account this specificity?”

First of all, I want to say that this fear is justified to some extent. However, the point here is rather not in the lack of experience in a particular area, but in the attitude of an accountant to a change of direction, to mastering something new. For example, our company decided, in addition to trading, to start building its own shopping complex. It is unlikely that we will immediately have the idea that the chief accountant should be replaced by someone who knows accounting in construction. If our accountant is a professional with capital letter, then, most likely, he will either independently study all the nuances of accounting in construction, or attend specialized accounting courses in this area. Well, if he decides to leave, then there is no need to keep him - this is not the specialist that we need to develop your business.

Accounting companies usually employ very mobile specialists in terms of mastering something new. And this is primarily due to the fact that accounting companies serve many companies, each of which is unique in its activities, in its specifics. There are always accumulated in the process of work teaching materials regulating the accounting of most types economic activity, because Accounting companies are also unique in their specifics, namely, in accounting. In addition, specialists, when they are gathered in one place, can always exchange their opinions, knowledge, and experience. And the collective mind, as you know, is always better than the individual mind.

Therefore, while our accountant will spend time on independent study or on finding and attending the right seminar, and we will spend money on paying for this seminar, the specialists of the Accounting Company will already begin to keep records of our company's activities. And all because the necessary methodological materials have already been selected, identified and resolved. problematic issues that have already arisen in companies with similar specifics, and one of the specialists of the Accounting Company has already attended specialized seminars and shared knowledge with their colleagues. Is it scary? On the contrary, it's wonderful.

But why do we always say Accounting companies, specialists of accounting companies? After all, it's all somewhat depersonalized. After all, we are used to the fact that the accounting of our company is maintained by a specific person whom we know with a specific name and surname. And here is just the name of the Accounting Company. Here he is, Fear No. 4 - "It is not known who will keep records, but I know Marya Ivanovna."

When we buy a product, such as a TV, what factors influence our decision to buy that particular product? Perhaps this is the brand of the product, the reputation of the manufacturer, the quality of the product, its price or warranty service. Do we really wonder who specifically made this TV - Petya Ivanov or Vasya Smirnov. Of course not. Let's look at accounting as a commodity. If our company’s reports are timely submitted to the tax office, if there are no errors in accounting, if the regulatory authorities have no claims against us, if our counterparties do not complain about the delay in payments on our part, then does it matter who exactly is behind all this: Marya Ivanovna or the Accounting Company? It's probably not that important anymore. The main thing is that we are calm, because we are no longer worried about such problems as: what will happen if Marya Ivanovna gets sick, and if she is going on vacation, and suddenly decides to quit? Illnesses, vacations or dismissal of specialists of the Accounting Company do not concern us, because the services are provided to us by the company, and the company is also responsible for the quality of these services, because it is with them that we have concluded an agreement, and not with a specific Marya Ivanovna.

Well, if we still want to get acquainted with a specific specialist, we can always do this by simply driving to the office of the Accounting Company. In addition, now on the websites of most accounting companies there is a section with photos and resumes, both of the management team and accountants. And one more nuance: if we suddenly quarrel with Marya Ivanovna, it will not be so easy to replace her with a new accountant, and even achieve a high-quality transfer of cases from her. It is much easier for an accounting company to replace a specialist working with us, because customer satisfaction is the law of any business that wants to maintain its reputation and is responsible for the quality of its product.

Well, we seem to have figured out the personalities, but we need to somehow build our communication with the Accounting Company. And we do not understand how to do it, how to overcome Fear #5 - "II don't know how to interact with them. Here - he called a person to himself, gave a task, but there it is not clear who and what will do.

Any good undertaking can be easily nullified if you do not initially approach it with all seriousness. Let's say we decide to produce a product. First, we will find out what raw materials we need, and together with the supplier, we will develop a schedule for the supply of these raw materials. Then we define production cycle within our company, for example, moving semi-finished products from workshop No. 1 to workshop No. 2, we will find buyers and set the time frame in which the product will be delivered to the buyer, as well as the delivery location convenient for the buyer.

In the same way, when building relationships with an accounting company, we must think through all the nuances of our communication in order to ultimately receive a product, namely an accounting service, of the highest quality. And this must be done at the stage of conclusion of the contract. First of all, we must determine what specific services we want to receive, whether it is full accounting, payroll or billing. The more detailed it is fixed in the contract, what specific actions (created documents) are included in the service provided, the easier it will be for us and the Accounting Company.

Then, together with the Accounting Company, we can develop a workflow schedule that will record something like the following:

• information and documents that we must provide to the Accounting Company, as well as the timing of their provision;
• information and documents that we will receive from the Accounting Company, and, accordingly, the timing of their receipt;
• information and documents that the Accounting Company will provide to regulatory authorities, etc.

In the contract, it is mandatory to indicate the contact details of the officials of our company and the Accounting Company responsible for providing this or that information (documents), with the obligatory indication of the powers of these persons, i.e. on what issues with which official you can communicate, with whom you can solve this or that problem. By the way, it will also help to avoid disclosure of confidential information.

Having done the above actions, we will thereby receive a cure for fear, namely the regulation of relations with the Accounting Company, from which you can always understand who, what and when should do it.

By the way, the above regulation, which includes a workflow schedule and a list responsible persons will provide us with invaluable assistance in the fight against Fear No. 6 - "How will I control what is done and what is not?" After all, you can understand what has been done only when you know exactly what should have been done.

So, we already have one control tool. The second tool can be a report of the Accounting company on the work done. We can provide for the obligation to provide it together with the acceptance certificate for the services rendered in the contract. The report must contain information about all the actions of the Accounting Company performed in the process of providing services to our company, for example, the number of invoices issued for our clients, invoices processed, received from our suppliers, created cash documents reflecting the movement of our cash cash flows etc. Having received such a report and comparing it with the workflow schedule, we will not only be able to control the implementation of all necessary actions, but also understand what we are paying money for.

Companies that are subject to mandatory audit (or conduct a voluntary audit) receive another control tool - the conclusion of an audit company.

Agree that the issue of control turned out to be not so terrible, because even without going into it especially, we found three of many options answer to it.

At the same time, we analyzed only one side of control - so to speak, quantitative, but what to do with quality. Yes, our VAT return was submitted on time, but was the tax calculated correctly? This Fear No. 7 - “They will make mistakes, but who will answer, me ?!”

As they say, no one is immune from mistakes. Who does not work, he is not mistaken. But that doesn't make it any easier for us. Whoever does the accounting in our firm, be it our Chief Accountant or an accounting company, the responsibility still lies with the manager, and ultimately reflects on the owner of the company, since mistakes mainly lead to losses. Therefore, we need to, if not completely eliminate the risks of accounting errors, then at least try to minimize the losses associated with them. Suppose the tax inspectorate conducted an audit and presented our company with additional taxes, as well as penalties and fines, and all because our accountant made a mistake in the calculations. Of course, we can demand damages from our accountant, but only within the framework of the Labor Code, because we are law-abiding. But what if the amounts of taxes, penalties and fines go far beyond the limits established by labor legislation or the accountant suddenly quit?! So it turns out that all the losses fall on the leader. Let's consider the same situation, but let's change one condition: the mistakes were made by the Accounting Company. Can we pay damages in this case? Not only can we, but we will reimburse. However, for this, we again need to seriously approach the conclusion of an agreement for accounting services, provide for the responsibility of the Accounting Company for the inadequate quality of the services provided, as well as the obligation to compensate us for the damage that we incur due to this inadequate quality. And if, in addition to this, the liability of the Accounting Company is insured by a reliable insurance company, then the risks of our losses will be significantly reduced, which means that one more fear will go away.

For a snack, we left something that is unlikely to leave anyone indifferent, namely Fear number 8 - “It's expensive! I will have to pay not only the accountant, but also the “profit” of the outsourcing company.”

Of course, the goal of any commercial undertaking is to make a profit. And in order to receive it, we need, in particular, to minimize costs. Let's see what it costs us to keep one accountant. In addition to wages, we spend money on:

• taxes on the salary of an accountant;
• vacation and sick leave for accountants (i.e. time when work is not actually done);
• recruitment services (when hiring an accountant);
• medical insurance
• office rent;
• computer, stationery, accounting program, seminars, special literature, etc.

In addition, in a small company, an accountant does everything from preparing payment orders, wasting time in queues at the pension fund and the tax office, and ending with the preparation of tax and financial statements. So we pay for work time a skilled worker while doing simple work.

Do not forget also that the amount of work of an accountant entirely depends on business activity firms. But what if the company's activities are seasonal. Our revenue falls in certain months, but the accountant's salary and maintenance costs remain at the same level. And we can easily take a loss. So wouldn't it be better to conclude an agreement with an accounting company, and on the condition that payment is made only for the amount of work performed, for example, for the number of processed transactions, documents, etc.?!

And the last thing I would like to say.

The author of this article in no way wished to question the professionalism, decency and dedication of accountants working in any manufacturing, trading, construction and any other companies other than those that specialize only in providing accounting services.

When writing the article, I wanted only one thing - to debunk the fears of accounting outsourcing. To what extent this has been achieved is up to you, dear readers.

Anyone who does entrepreneurial activity, knows that the preparation of financial statements is an important component of business. It does not affect what form of ownership the enterprise has. Nowadays, a huge number of companies have appeared, the main activity of which is the provision of accounting services. Their appearance on the market was due to the increased demand for remote maintenance of accounting documentation.
The transfer of accounting functions to third-party companies, just recently caused many bewilderment and distrust. How could one entrust the maintenance of almost all financial records to people who were not part of the firm's staff? But, our time dictates transparent business conduct, and, therefore, there is nothing to hide your financial indicators, especially if these are fiscal authorities. Accounting outsourcing is a situation where a company “shifts” the tasks and day-to-day functions of its own accounting department to a third-party accounting company.
Accounting outsourcing does not just compile a report to the tax office for someone. This is his complete protection and legal support in the fiscal authorities. The head of the company and the founders do not need to worry about paperwork, they can focus on running the core business. But, most importantly, these are the economic benefits of ordering such services. The point is that modern financial statements is constantly changing and different fiscal authorities systematically make changes and additions.
In order to avoid any sanctions for the slightest discrepancy, it is necessary to maintain a whole staff of accountants, lawyers and financial analysts. In this case, the preparation of financial statements becomes a quarterly oval work, in which the head of the company is necessarily involved. When transferring accounting to specialized firms, the company immediately optimizes its costs. After all, the reduction of such a huge apparatus is immediately reflected in the wage fund.
At the same time, a rather colossal room is freed up, which can be used more profitably. Well, and accordingly there are no costs for obligatory office equipment and software. It is possible to calculate indirect benefits from such services after the first quarterly report. Indeed, in this case, the costs of accounting are transferred to the cost of production, as payment for the services of a third-party organization.
The company receives not just accounting, but a whole staff of qualified specialists who, in addition to accounting, can provide services in the field of control over the movement of material and financial resources, perform the functions of the personnel department and much more. It does not matter when such a transition to accounting services occurs. Even if the company has been operating for a sufficiently long period, the primary documentation of the company will be brought in accordance with the norms of the law, up to the registration documents.
You can, of course, order a one-time service, but only a full subscription service guarantees stability and the possibility of developing the company. In this, the cost of accounting services will reflect the entire range of assistance provided to the enterprise. The staff of specialized companies always has financial analysts and audit professionals. More advanced functions transferred to the jurisdiction of such companies make it possible to receive not only quarterly reports, but also operational information of a monthly or even weekly nature. At the same time, it will be accompanied by analytical notes characterizing the real position of the company in a given period of time, an assessment of its short-term development prospects, as well as an analysis of possible plans for a longer period.

1. Outsourcing in Russia.

Accounting outsourcing as a service appeared in Russia relatively recently. Accounting outsourcing is a situation where a company “shifts” the tasks and day-to-day functions of its own accounting department to a third-party accounting company. It should be noted that cooperation with a company providing services in the field of outsourcing has a number of undeniable advantages over a full-time accountant. According to the agency DISCOVERY Research Group (www.drgroup.ru), expert review its volume ranges from $50 million to $100 million. Such a significant spread in estimates is due to the presence of many small players working with one or two customers, whose services are difficult to take into account when assessing the total market size. Large players, having entered the market relatively recently, have not yet managed to take a significant share. However, according to the forecasts of market participants, in the future there should be a redistribution of market shares in favor of large companies.
According to estimates by a number of experts, approximately 5% of all Russian firms use the services of outsourcers today (excluding individual entrepreneurs or completely small firms who use the services of individual accountants).
The market is just beginning to take shape and it is still far from being saturated, the annual growth reaches 50-60%. For example, the number of clients wishing to receive payroll services increases by 70% annually.
In Russia, according to Unistaff Payroll Services, in 2007 about 250,000-500,000 workers received wages calculated by outsourcing companies. Specialists assume that the growth of the market in the next 2-3 years will be like an avalanche, the number of "calculated" employees will increase to 1-1.5 million people. The Moscow market is the largest in Russia: according to the estimates of accounting service market participants, there are more than 100 firms specializing in this type of service in Moscow, while only in some of the largest regional centers their number can reach 30-40.
According to experts, largest companies Companies operating in the accounting services outsourcing market are: Intercomp, Unistaff, UCMS Group and BDO UBS - large and medium-sized Western and Russian firms consider them as the main providers of outsourcing services.
First of all, outsourcing is relevant when the turnover is still not enough to maintain a full staff, when the amount of work provides only part-time employment. For operating companies, this is a transitional or crisis period when changes in the current structure are necessary to continue operations.
Another stimulus may be business growth, which increases the burden and costs of non-core processes substantially, as well as the difficulty of hiring professional employees. When deciding to switch to outsourcing, it should be understood that the transition is effective when the overall positive effect of the innovation exceeds the costs of its creation.

2. Modern trends in the use of accounting outsourcing.

Recently, abroad and in Russia, the accounting type of outsourcing is gaining more and more popularity. Transfer of accounting and tax accounting a specialized company in management occurs both in whole and in part, depending on a number of factors. The main point of outsourcing is the transfer of routine and non-core processes to a third-party organization, which allows you to save your own labor resources for more important business tasks. Until recently, this concept was applicable only to production processes. The largest Western manufacturers of machinery, clothing and other goods transferred their production lines to countries with cheap labor, focusing their attention on solving strategic and innovative tasks. Recently, not only abroad, but also in Russia, such a type of outsourcing as accounting is becoming increasingly popular. The transfer of accounting and tax accounting to a specialized company for management occurs both in whole and in part, depending on the specifics of the company's activities, tasks, the number and quality of specialists, and the budget.
Becoming a consumer of outsourcing services, the customer organization gets the opportunity to focus on the core business, since the outsourcing agreement is concluded specifically for non-core activities of the organization. Transferring part of the work to outsourcing allows you to reduce costs, since often the services of an outsourcer are much cheaper than the maintenance of your own staff. Mostly foreign organizations operating in Russia, as well as joint ventures, resorted to accounting outsourcing. This is rather a forced measure: after all, foreign businessmen are not always well versed in all the subtleties Russian legislation. However, now more and more Russian businessmen use accounting outsourcing, which offers services for restoration, accounting and tax accounting, optimization of tax payments, preparation of interim and annual reports, as well as dealing with tax authorities.
The advantages of transferring reporting transformation functions to a third-party organization or accounting support by professionals are obvious. As a result of this kind of financial outsourcing, a company can:
- increase the investment attractiveness of the company by increasing transparency
- turn the accounting departments of the group companies into a single, well-functioning mechanism
- get rid of individual labor-intensive accounting processes and devote your time to business
- ensure confidentiality in the calculation of wages
- get advice on the tax consequences of transactions and their execution
- get legal support in a tax dispute
- do not worry about the private change of accountants in the company
It is easy to switch to accounting on your own, having received a methodological and technical support outsourcer
The cost of service is comparable to the cost of paying a chief accountant or a small accounting department. At the same time, the organization of accounting at an enterprise with the involvement of a specialized company has a number of advantages.
The customer does not spend the maintenance of the workplaces of accountants (office equipment, documentation, Consumables, special literature, seminars, etc.);
The customer will not face a problem when his only accountant is not in place at the right time, since in an accounting organization he does not deal with one accountant, but with a team - an accounting department headed by a senior accountant;
The customer has access to professional lawyers and auditors, with whom he can consult on the issue of the optimality of a particular operation in terms of taxation, civil law, etc.;
The customer does not worry about the delivery of the necessary documents (this is the task of the outsourcer's couriers);
The outsourcer is responsible for late delivery reporting (if the customer provided all Required documents for its preparation);
The customer can deduct VAT on the services of an accounting company;
The customer is not concerned about the issues of turnover and workload of accounting personnel.
Unlike accounting services provided by external contractors, accounting outsourcing is a form of interaction in which an external company is included in the working business processes of the customer company as an integral functional unit, while remaining organizationally and legally independent. Foreign experts in the field of outsourcing note that along with the transfer of certain financial functions, which are often performed by an outsourcer on a daily basis, the management of these functions and processes is usually transferred as well.
According to experts from the Outsourcing Institute (USA), outsourcing, as an unusually dynamically developing type of business optimization, shows the greatest growth in business process outsourcing in the field of finance and accounting. A study of 600 firms by the American Management Association showed that already by that time 1/5 of the surveyed firms had outsourced at least some of the financial and accounting operations, and 4/5 of the firms - part of the administrative functions.

Conclusion

Unlike accounting services, which are more often episodic, accounting outsourcing is a long-term strategy that entails a major restructuring of business processes within a company. Specialists various companies disagree about how serious this restructuring of business processes can be. However, most of them agree that customization of interaction and workflow processes is an important component of the success of outsourcing in the enterprise. Accounting outsourcing should not be classified as a service. Any enterprise can have hundreds of suppliers, but an outsourcer can have only one for each transferred function.

Another common form of accounting support in the enterprise - the involvement of a freelance accountant, cannot be attributed to outsourcing of accounting, since the service provider in this case is individual and objectively cannot have its own infrastructure necessary to provide and support business processes of interaction, and is also deprived of a number of other capabilities of a specialized company. Even with equal load and comparable performance specialized companies have an advantage over individual professionals. Due to the advantages of accounting outsourcing listed above, it can be concluded that outsourcing is a very relevant solution to the problems that an entrepreneur may face.

This article is so unique, that we couldn't find any services related to it!

What determines the cost of outsourcing accounting services? Who offers high-quality accounting and tax accounting outsourcing? How to choose an accounting contractor?

Hello, readers of the HeatherBober website! Welcome to Anna Medvedeva. In our article, we will consider a new concept for many - outsourcing of accounting services.

The article will be useful to both owners and managers large enterprises and representatives of small and medium-sized businesses.

Accounting is an eternal headache for managers: constant changes in legislation, a staff accountant messed up something in reporting or simply quit unexpectedly. What to do? To undertake to understand these mountains of papers?

In fact, everything is much simpler. You can outsource bookkeeping to a third-party company, which will be responsible for the correctness, accuracy and timeliness of all accounting, and you just need to put your signatures on the reports and not worry about anything.

Let's start in order!

1. What is accounting outsourcing and when might it be needed?

Outsourcing is the involvement of third-party organizations in cooperation, which take on some of the responsibilities in the work of the enterprise. This concerns those areas that are not the main ones in the activities of the organization.

- this is a complete transfer of the accounting of an enterprise into the hands of an outsourcing company competent in this field, or a single outsourcing specialist.

The main goals and reasons for switching to outsourcing:

• reduction of risks (fines, penalties or even forced closure of the organization);
• cost reduction (which is especially important in times of crisis or low financial activity of the enterprise);
• increasing business flexibility;
• reduction in the number of full-time employees;
• small income of the company;
• impossibility to contain office space;
• opening of branches;
• activities of foreign companies.

Example

A large German corporation opens a representative office in Moscow. Having no experience in the Russian Federation and not being aware of all the intricacies of financial legislation in Russia, the representatives came to the conclusion that it would be difficult and unprofitable to deal with accounting on their own.

After analyzing the market for outsourcing services, the company's management settled on a suitable company, signed a contract, and to this day is satisfied with the cooperation.

An innovation can justify itself by 100%, or it can turn out to be completely unprofitable. Therefore, you need to study the issue well. And not only the idea itself, but also its acceptability in your particular case.

Advantages and disadvantages of accounting outsourcing:

№	Advantages	Flaws
1	Reducing the cost of maintaining regular accounting (salary, taxes, maintenance of premises and equipment, the purchase of special programs, staff development).	It is not very convenient to control the maintenance of accounting records, since the specialist may be at a distance from you.
2	Lack of human factor (vacation, sick leave, maternity and other situations when the accountant is temporarily absent).	Third-party specialists may not fully understand the features production processes your company.
3	High level of training of outsourcing specialists, extensive experience and constant awareness of the latest legislation.	High-quality service is possible only in cooperation with a reliable outsourcing company, which is not very easy to find.
4	The ability to focus all the resources of the enterprise on core activities.	You will have to establish a process of interaction with the outsourcing company and devote some time to this, or even allocate a special employee for this.

You will find additional details in the review article "".

2. What does accounting outsourcing include - an overview of the TOP-5 main functions

Turning to the services of an outsourcer, you will receive a full accounting service for your company, which will not be limited only to the maintenance of scheduled reporting. Outsourcer functions are very diverse. Let's consider the main ones.

Function 1. Processing and systematization of primary documentation

This is work with all the documents necessary for reporting. Invoices, invoices, acts of work performed, account statements, sales receipts, money orders, credit and debit orders and other papers are included in this list.

In addition, the correct design and storage primary documents always comes to the attention of the tax authority during a scheduled or unscheduled audit. If there are inconsistencies with current legislation, the outsourcing firm will put your archive in order.

Function 2. Creation of a primary accounting register

This is a document in which free form data is reflected primary documentation. Registers systematize information, and their compilation is preparatory stage before reporting.

The primary register no longer displays the original, but operational data. It is usually compiled in the form of a table, where all the data of primary documents are entered.

Function 3. Accounting automation

The financial activity of the enterprise is reflected in a large number of documents. To ensure that all documentation is kept in proper order, mandatory automation was introduced, and accounting became perhaps its first object.

New provisions are constantly emerging in financial legislation. An outsourcing firm that specializes only in accounting services is usually always up to date with all the news in its industry and quickly acquires new versions of accounting programs.

Function 4. Maintaining primary documentation

In order to correctly draw up accounting and tax reporting, it is necessary to be able to correctly fill in the primary documentation. Similar skills are needed to compile a complete list of an organization's income and expenses.

Maintaining primary documentation requires a thorough knowledge of the norms, rules and methods for calculating taxes. After all, the entire financial side of your business depends on it.

Function 5. Formation and submission of tax returns

The tax code prescribes that reporting be submitted within a rather strict time frame. Provided and special shape filling out a tax return. Both the first and the second must be strictly observed.

The specialists of the outsourcing firm, being aware of all the subtleties, will arrange everything according to the standards. If the report is sent to in electronic format, there is a special program for it. In writing - by registered mail by mail or in person at the tax office.

3. How to switch to outsourcing of accounting services - step by step instructions for beginner businessmen

Now let's see how the whole process of transferring accounting to outsourcing looks in practice. In principle, nothing complicated. The main thing is the system of actions.

Step 1. We analyze the state of the company's internal affairs

The first step is to determine how expedient it is to use the services of an outsourcing firm. Often the problem lies not in the low level of qualification of the accounting staff, but in the poor organization of work.

This may be an uneven distribution of responsibilities between employees (someone is overloaded and simply does not physically have time to do everything, and someone sits idle). Or other departments do not submit the documents necessary for further processing to the accounting department on time.

Step 2. We make a decision to transfer the accounting department to the contracting company

Now it is necessary to determine the difference in the remuneration of full-time accountants and employees of the outsourcing firm. For clarity, we advise you to register everything in comparative table(preferably in financial terms).

What is the cost of outsourcing accounting services? Either this is full bookkeeping, or a basic tariff, or the performance of some individual operations. Services can be both one-time and permanent.

The option of partially transferring cases to outsourcing is also worth keeping in mind. However, practice shows that the transfer of a full range of accounting work to an outsourcer allows you to save up to 40-60%.

Step 3. Choose an outsourcing company

The choice must be approached more than thoroughly. The success of your enterprise will largely depend on how professionally the outsourcer works.

What you should pay close attention to when choosing an outsourcing company:

• fame, period of existence and reputation of the company;
• the presence of a test period;
• legally competently drafted contract;
• confidentiality guarantee;
• availability of a free express audit;
• flexible pricing system;
• representation by the firm of your interests in the tax authorities;
• the possibility of tax optimization for you;
• high level professional training of employees of the outsourcing company;
• access to online accounting.

Step 4. We develop the terms of the contract

An outsourcing contract is basically a service contract.

• list of services to be provided;
• the timing of the provision of information and results;
• degree of responsibility;
• conditions for terminating the contract.

Having clearly spelled out all the points, avoiding wording that can be interpreted in two ways, you will protect yourself from possible errors and therefore get cooperation at the highest level.

Step 5. We conclude an agreement

The contract for outsourcing services can be concluded for different periods. This is not regulated by law and depends entirely on the tasks that you set. When you draw up the contract, also write down the possibility of its subsequent prolongation (extension).

We recommend that you also provide for the possibility of terminating the contract by one of the parties before the expiration of the agreed period with compensation for losses or payment of expenses incurred. Here it is necessary to take special care of the conditions for the transmission of information.

Step 6. Switching to a new format of work

The costs of paying for the services of an outsourcing company are related to management costs and are signed in the contract. In this case, value added tax is not taken into account.

If at some period of time accounting documentation was not kept due to the absence of the chief accountant, then the specialists of the outsourcing organization may well be engaged in the restoration of accounting. It just needs to be spelled out in the contract.

Step 7. We organize the mechanism of interaction and control with the outsourcer

After signing the contract, you need to transfer all accounting documentation to the outsourcing company. These are sales contracts, supply and service contracts, labor orders, documents for the acquisition of fixed assets and everything else.

When the quarter ends reporting period, you need to submit the relevant documents with a signature to the tax authority. When the outsourcing company submits its annual report, it is necessary to compile a general register of all documents that you submitted to it over the past year. All this documentation is returned to you along with the inventory.

4. Accounting outsourcing on favorable terms - an overview of the TOP-5 companies providing services

As we have already mentioned, choosing an outsourcing company should be done after a particularly thorough analysis. We have selected several companies and invite you to familiarize yourself with their track record.

is notable primarily for the fact that it bases the work on the most modern technologies. Complete online accounting - from processing primary documentation to reporting.

The work of the My Business service is built in such a way that it is ideal for the simplified tax system, UTII, OSNO and Patent.

You are offered a choice of 4 tariffs:

1. "Reporting to the Federal Tax Service"- for individual entrepreneurs without employees. UTII reporting or zero according to the simplified tax system is generated and sent.
2. "Without employees"- for individual entrepreneurs and LLCs without employees. Taxes and contributions are calculated. Reporting is generated and sent. Primary documents are prepared and invoices are issued. Warehouse accounting is carried out. Expert consultations are being held.
3. "Up to 5 employees"- for individual entrepreneurs and LLCs with up to 5 employees. Accounting for employees is added to the services of the previous tariff.
4. "Maximum"- for individual entrepreneurs and LLCs with up to 100 employees. All services, similar to the previous tariff, taking into account the number of employees.

In addition to the fact that the service itself performs all the accounting work, the time factor is taken into account. All operations are carried out instantly - unloading payment orders for sending to the bank, generating, checking and sending reports, reconciliation with the Federal Tax Service for debts, calculation of contributions, salaries and other payments.

Online service absolutely transparent - your accounting is always open to you. You can control the status of submitted reports and tax payments and track notifications from the tax office. In addition, you can independently issue invoices to customers and even check future counterparties for reliability.

Mobile app will help you to track the movement Money for all checking accounts. That is, you can check the status of your affairs at any time.

The resource provides, including online, extensive consultations - a lawyer, personnel specialist and tax consultant. You can get all the information you need by going to the My Business website.

Despite the fact that the company is fully responsible for its actions, it also announces that all of its liability is insured for 100,000,000 rubles. The numbers are pretty impressive.

2) "Accounting Plus"

The company has been operating since 2009 and specializes in accounting, tax and personnel records. Most of the specialists of "Accounting Plus" are members of the Chamber of Tax Consultants and have experience in government agencies.

The range of services provided includes subscription services, accounting, personnel office work, VAT refund, support of tax audits.

Services are provided by any legal entities And individual entrepreneurs.

Full range of accounting and legal services. The company has been operating for more than 10 years and employs only highly qualified specialists who constantly improve their professional level.

Individual approach to each client, flexible price policy and fully transparent relationships with customers form the basis of the firm's cooperation with its customers.

Being a subsidiary of 1C and a member of the Association of European Businesses, the company employs about 200 employees and already has more than 5,000 clients on its list.

Full or partial outsourcing of accounting, assessment and competent consultations, as well as a calculator for calculating the price of services directly on the site. plus some nice bonuses.

A full range of services for the organization, maintenance and restoration of accounting. The company uses Newest technologies and offers remote support.

Working since 2000, the Garant ARS team can be proud of its solid experience and high professional level. The company is one of the first in its field and is considered a reliable partner.

5. How to choose a reliable accounting outsourcer - 4 useful tips for a beginner

Even in the case when you turn to an outsourcing firm on a recommendation, we advise you to exercise some vigilance. Heed the following tips.

Tip 1. Check if the outsourcer guarantees confidentiality

This is one of the most serious requirements for accounting services. This is very important, because the company that will deal with your accounting will know all the nuances of your business.

Therefore, the contract must necessarily contain a clause on the conditions of confidentiality of information. Alternatively, you can enter into an additional agreement.

You need to get a guarantee from the outsourcer that all data (even in paper, even in electronic form) will remain unchanged, and only trusted persons will have access to them.

Tip 2. Find out about the availability of a test period for the provision of accounting services

One of the hallmarks of a firm's solidity is when it can afford minimum payment or even without it, offer you a test period for the provision of services so that you can evaluate the level of work performance.

This will not only speak of good financial position company, but also about its confidence in the quality of the services it provides. In a serious company, they know that saving on a test period often leads to the loss of a potential client.

Tip 3. Pay attention to the fame and reputation of the company

Well-established companies have existed for at least 10 years, have many satisfied customers and do not need to search for them, because users find them themselves. Such companies are in good standing with the tax authorities.

Since the competition is great, the firm must maintain a high level, not only in cooperation with other organizations, but also within the organization. This is revealed in the process of internal audit.

The opinion of independent clients will largely help to assess the level of work of the outsourcing company. Reviews can be viewed on the company's website, on forums, in social networks, in professional ratings, in the media and other sources.

Take advantage of personal recommendations - surely one of your acquaintances or business partners already has experience of such cooperation. Pay special attention to negative reviews - positive ones may not always reflect the real picture, but negative ones are usually plausible (of course, if they exist at all).

We advise you to watch an interesting and useful video about what you need to focus on when choosing an outsourcer.

6. 4 golden rules for effective work with a contractor

For fruitful interaction with a third-party organization, it is not enough just to conclude a legally competent agreement and comply with all its clauses. In any cooperation, the human factor plays an important role.

Rule 1. Combine trust and control

Since you are handing over your financial records to outsiders, it is natural that there must be trust. However, mere trust is not a very relevant factor for business. It must also be clearly defined.

Usually, the contract does not specify the staff who will deal with your accounting. In addition, they may change during the process. If it is important for you that only certain specific specialists work with your company, the list must be approved in the contract.

At the same time, it is also prescribed how the report of the outsourcer company to the customer will pass. There is no need to actively demand the strict implementation of this paragraph, but you should not ignore the verification factor either. You are the customer and you have the right to be aware of all the operations that are carried out with your documents.

Rule 2. Clearly delineate the responsibility of each party

The standard agreement on outsourcing services stipulates that the outsourcing company is fully responsible for the quality and timeliness of the work performed. If deadlines are missed, reports are incorrectly drawn up, calculations are made incorrectly - in any such case, fines and penalties will be paid by the contractor.

Remote accounting service is one of the most demanded services among small and medium-sized businesses. Its popularity is due to many factors:

• savings on the maintenance of accountants;
• high-quality and prompt resolution of all issues, taking into account changes in the regulatory framework;
• guarantee of compensation for losses in case of errors in reporting;
• permanent work, without holidays, sick days, decrees, time off, etc.

Control of financial transactions, preparation and submission of reporting documentation, personnel support - all these processes take away the attention and time of managers if they are handled by full-time employees. By entrusting accounting support to a responsible third-party organization, you can increase the efficiency of work in the company, significantly saving. At the same time, you get a guarantee of high-quality and confidential service.

Why choose Finabi?

Our company has been operating in the accounting services market for more than 15 years, serving organizations in Moscow. We employ only experienced specialists, in whose qualifications we have full confidence. You can contact us for tax, personnel and financial accounting. By entrusting these bureaucratic tasks to our specialists, you will be able to devote more time to developing your business as a whole.

Accounting services in Moscow from Finabi are, first of all, reliable. We have a high reputation in our field and value well-deserved trust.

The financial risks of our clients are minimized thanks to the “triple quality control”. The work of each accountant is controlled by the chief accountant, and everything is secured by insurance of our activities with a guarantee of reimbursement of fines, if suddenly they were set up by the regulatory authorities through our fault. You can be sure of your legal and financial security.

By contacting us, you save on the search for an accountant and reduce to zero the risks due to unprofessional actions of a poorly trained specialist.

What does accounting service include?

Our employees specialize in accounting. services in different areas of activity (trade, construction, housing and communal services, cargo transportation, gas stations, etc.). This means that they are aware of the peculiarities of accounting in many areas and effectively apply their knowledge in practice.

Professional accounting support includes:

• formation of primary documentation;
• preparation of accounting and tax registers;
• tax accounting;
• maintaining reports and their timely delivery;
• personnel support;
• systematization of document flow;
• consulting on tax and accounting, etc.

The full list of services depends on the form of ownership, taxation system, type of activity and other features of the work of the client's organization. If necessary, our specialists are ready to deal with the preliminary restoration of accounting.

Cooperation with Finabi is complete absence hidden and obscure payments. Our rates are simple and transparent. They must be agreed with the client, and you understand what you pay for.

On the basis of up-to-date and well-written reporting, the manager will be able to make informed decisions, avoid commercial risks and the dangers of negative trends in the development of his company in time.

How is the accounting service

Would you like to order accounting services from Finabi professionals? Leave a request or call us.

• We will discuss the services you need and select the best package for you.
• We will agree on the terms of support and document it in the contract.
• Let us take care of the paperwork of your company.

Professional accounting services will allow you to forget about penalties for late or incorrect reporting. After the conclusion of the contract, accounting never stops. This means that our specialists will not fall ill at the most inopportune moment, will not quit or take a vacation. You can contact him at any time, even if the check came unexpectedly. And if you suddenly do not work well with a personal accountant, we will replace it with another one.

The specialists of our company will advise you on any legal, accounting and tax matters which often arise due to constantly changing legal regulations. Even at the stage of initial negotiations, we fix the features of the customer organization, carefully study the requirements and requests of the client. Additionally, you can order optimization of taxation and tax planning. The proposed scheme will be really optimal and efficient.

What is bookkeeping outsourcing? What are its advantages and disadvantages? Is it possible to transfer all accounting, tax and personnel records to an outsourcer? Accounting is an eternal headache for any entrepreneur. A department that produces nothing but consumes a lot. Even for one accountant in the state, you will need: office space, office equipment, a lot of necessary programs, furniture and a lot of little things for a noticeable amount. It is pointless to develop the accounting direction - the income from this will not increase. However, saving on it is more expensive. The problems caused by errors in accounting are familiar to everyone. They are expensive. So what is the best way to organize everything?

Accounting Outsourcing: A Good Alternative for Small Businesses

In search of a balance between accounting costs and the quality of accounting, many entrepreneurs choose a third-party organization that provides accounting services. Unlike an employee, an organization is 100% responsible for quality. Doesn't protect her Labor Code. It bears full responsibility for all obligations. And it often costs less than one good accountant. For a small business, this is the perfect solution. But how can you work like that when there is no accountant at hand? It turns out that this is quite convenient if a quality service is provided. Of course, the state in the next office, which is only at your disposal, has its advantages. But one fat minus overlaps possible benefits for most enterprises - the price. Own accounting, collected from professionals, is very expensive. It is advisable to keep this only when big business With high profitability. For an individual entrepreneur or a small LLC, such a department almost always becomes a burden, since the price exceeds the benefit. At the same time, our own accounting department does not always work effectively. Often, having taken an experienced accountant for a good salary, at the very first check of the IFTS, the entrepreneur discovers an act for a round sum. And there's nothing you can do about it. To be 100% sure that you hired a professional, you need to not only allocate enough funds to pay an accountant by the standards of the Moscow labor market, but also learn accounting yourself in order to assess the level of competence of a specialist. You can also conclude an agreement with the chief accountant on the full liability, but the employee will voluntarily sign such an agreement only in the case of very high, much higher than the market (inflated), wages. Therefore, such contracts are extremely rare. For the enterprise full responsibility for the quality of the service provided - a common practice.

Accounting outsourcing: cost

The price of a good accountant is much higher than the cost of outsourcing a small business. But why is this happening? Why is quality cheaper? Is there a trick here? No. There is no trick here. And the low price has its own reasons: 1. Only the work actually performed is paid. The outsourcer does not need to pay for 8 hours of working time. Only the amount required is paid. At the same time, the accountants of an outsourcing company cannot leave early, because they have already done everything for today. Therefore, they are not tempted to do the work in a hurry "somehow" and go "to submit a report." 2. Specialization. Ordinary employees of an outsourcing company perform highly specialized tasks. Therefore, everything is done much faster. And complex issues are solved by managers who oversee several enterprises. 3. Low material costs. Bringing together in one place professionals working with different enterprises allows you to significantly save on software, hardware and other support.

Accounting outsourcing in Moscow

Depending on the needs of your company, we offer: 1. Current accounting services. As part of this package, our specialists: - will check the correctness of the preparation of primary documents; - perform the calculation of wages; - prepare payment documents for payment of taxes and contributions; - prepare and submit reports to the IFTS and funds; - Perform other accounting work as needed. 2. Consultations of an accountant of an enterprise or a business owner on accounting and taxation issues. 3. Account recovery. If your company has not properly maintained accounting and tax records, and the submission of reports is ahead, we will help. 4. Setting up accounting and identifying errors. 5. Optimization of taxation.

The advantages of outsourcing are obvious, but what about the disadvantages?

Every good idea has not only advantages, but also disadvantages, and we are ready to honestly talk about them. 1. Outsourcing is inconvenient. Documents need to be carried, and how without an accountant in the office. In fact, in the age of the Internet, it is not at all necessary to carry documents. Many can be sent in scanned form. And bring the originals only once a month. Of course, scanning takes time, but the complexity of this operation is low. Especially if you do not accumulate work. And for current tasks in the office, a simple operator, cashier or other specialist is enough, depending on the characteristics of a particular individual entrepreneur or LLC. 2. An accountant has 100 outsourced businesses and doesn't remember them all. This is a big exaggeration. It is very easy to dispel it. It is enough to come to the company's office, see how the specialists work, what their mood is, and everything will become clear. A twitchy employee who leads many enterprises and does not have time for anything is immediately visible. If in front of you is a thoughtful interlocutor who, during the conversation, puts in memory information about your company and gives helpful tips already during the first conversation, then you got exactly where you need to. At the same time, the longer the company is serviced by a particular outsourcer, the better they know its work and the more effective the cooperation. 3. An outsourcer is less manageable than an internal accountant. In fact, the outsourcer is interested in long-term cooperation. It is much easier for both the entrepreneur and the accountant of an outsourcing company to work with an old partner than with a new one. It is no coincidence that it is so difficult to find an accountant at the last moment before the balance is handed over - it is very difficult to make a report on “foreign” data. That's why we always show flexible approach to your clients. In addition, everything that is written in the contract, you will receive on time in any circumstances. This means that you will not face fines and penalties, unfulfilled work due to the illness of an accountant, and other difficulties that often arise with full-time specialists. 4. Employees of the outsourcing company get access to the company's confidential information. This is true, but issues that are important for an entrepreneur should be entrusted to professionals. And this inevitably entails the transfer of data to external parties. The desire to do without an auditor and a lawyer at all costs often has negative consequences. Even if obvious mistakes can be avoided, the work of the enterprise, planned by average specialists, will be organized less efficiently. Many will object to this: “We went to a lawyer / auditor and the solution he proposed turned out to be less effective than the one that we ourselves came up with.”. Yes, the usefulness of one-time consultations is very small or very expensive. The specialist who gives advice on optimization must know your work well, and this is very laborious. Therefore, long-term service in one outsourcing company and a one-time consultation are not the same thing. 5. Outsourcing dependency. Business partners always depend on each other. This applies to suppliers, customers, employees etc. This is a normal practice that makes cooperation mutually beneficial. The outsourcer depends on the customers, because without them it will have no income, and the company will depend on the outsourcer.

Benefits of outsourcing accounting in Moscow

In addition to affordable maintenance costs and guaranteed quality, outsourcing has other important advantages. Each client who has concluded a service agreement with us receives a highly professional chief accountant. We know how important it is, even for a small company with a relatively simple account, so we never refuse advice. Contact us! We are open to cooperation with new clients.