Outsourcing as a form of partnership relations and perspectives of the accounting new objects formation

The formation of the conceptual apparatus and its application in the study of the economic nature of partnerships in outsourcing is of great importance in terms of the organization of accounting costs for the transfer and execution of the share of management functions, assets, departments, technological operations, etc. The results of the study presented in this paper allowed us to formulate a clear definition of the capacity of the concepts: «outsourcer», «customer outsourcing services», «outsourcing services», and to present the characteristics of the outsourcing distinctive features in comparison with the content of technological operations «contract, additional audit procedures, joint activities». The presence of risks of confidentiality information violation and the lack of methods for assessing the ability of the outsourcer in terms of quality per formance of the business functions transferred by the customers and the calculation of the effectiveness of outsourcing operations on the part of the customer and the outsourcing organization are highlighted.