Optimization of Enterprise Costs Through Outsourcing in Accounting and Taxation in the Context of Anti-Crisis Management

Abstract

The article examines the role of outsourcing in accounting and taxation as an effective tool for optimizing the costs of enterprises in the context of anti-crisis management. An assessment of the state of outsourcing companies in the field of accounting, auditing, and tax consulting over the past ten years has established an upward trend of increasing demand for these services. The main motives for the use of accounting and taxation outsourcing services by enterprises were determined, and they include increasing the business profitability; growth in the level of anti-crisis management; optimization of activity costs; application of modern IT technologies; increasing concentration on conducting business activities; timely response to changes in the external environment. The external factors influencing the change in the volume of outsourcing services provided in the field of accounting, auditing, and tax consulting over the last ten years have been studied, among them: the economic consequences of the COVID-19 pandemic; political and military instability; changes in legislation; decrease in investment. The main advantages of outsourcing services are analyzed, which allow for the reduction of costs, the increase in the efficiency of operations, and the adaptation to changes in the economic environment. The main trends in the development of outsourcing in accounting and taxation in the context of crisis management have been analyzed, namely: the growth in demand for specialized services, the development of new technologies, increased focus on analytics and forecasting, the shift to cloud technologies, effective risk management, and the expansion of the range of services. It has been substantiated that the further development of the outsourcing market in accounting and taxation in Ukraine will be closely linked to the advancement of electronic document management, the creation of legislative acts regulating outsourcing relations, the automation of accounting processes, as well as the implementation of “Internet accounting” with remote access through web interfaces and the use of cloud technologies.