The impact of outsourcing on the improvement of management accounting system

The article deals with topical issues of formulation and solution of problems concerning the organization of accounting, obtaining valuable information about competitors and the costs to obtain it by using outsourcing. The article points out the need for developing such an accounting system, in which cost groupings are formed in accordance with evens and changes occurring in the world of business. The need to account all or full costs is emphasized on the basis of general theoretical and application-specific methods. The ABC method (Activity Based Costing) is proposed to use within the supply chain and value chain when making a decision on the use of outsourcing on the basis of the method of prediction analysis. The importance and necessity to create a product value of certain types and spheres of activity when determining the interest costs are pointed out in the article on the basis of the method of dialectical logic. The impact of structural factors on the creation of full value that cause implicit, so-called transaction costs is pointed out on the basis of system analysis method. When using outsourcing, the necessity to control costs while observing the principle of economic unity is considered in the article. On the basis of the method of structural-functional analysis the relation between the components of the strategy when using outsourcing is highlighted. At the end of the article the authors presented the findings of the study.