Outsourcing accounting in budgetary institutions
Автор: Levitskaya M.V., Dimitrieva E.N.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 11-1 (27), 2018 года.
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The article deals with the transfer of some functions of financial and economic activities of budgetary organizations to third-party specialized organizations, i.e. outsourcing. The reasons of rare use of outsourcing by the budgetary organizations that is connected with distinctive features of conducting accounting in these organizations are revealed. The advantages and disadvantages of this method of performing functions are analyzed.
Outsourcing, budget institutions, budget accounting, accounting, budget reporting, normative legal acts
Короткий адрес: https://sciup.org/140280220
IDR: 140280220