The impact of the reform of the public finance management system in Russia on the processes of centralization of accounting

The article analyzes of centralization and standardization of auxiliary processes of companies by transferring them to specially created organizations or structural divisions of companies - common service centers. The author notes that the transfer of accounting, tax and CAD accounting functions, office work, logistics and information technologies to common service centers is most actively carried out. It is concluded that the traditional functions are still being brought to the general service centers, but the expert functionality, as a rule, remains in the parent company. Analytical work was carried out on the study of projects for the creation of common service centers in the Russian Federation.