Accounting Outsourcing: A Good Alternative for Small Businesses

Accounting outsourcing: cost

Accounting outsourcing in Moscow

The advantages of outsourcing are obvious, but what about the disadvantages?

Benefits of outsourcing accounting in Moscow

Accounting outsourcing - the ability to organize financial activity companies most efficiently, without overpaying the staff of regular employees, whose work productivity is not always high. Maya Zinovieva, project manager at B-Consulting, told about the specifics of the financial services market in Russia, the features of business development, the management system and the nuances of working with clients of the outsourcing company Zhazde.

Starting investments and development dynamics

The idea of ​​creating a business came to Maya back in the 90s, when she started working in the field of accounting. In 1991, after a specialized three-month course, the future head of the B-Consulting project took the position of chief accountant in a small enterprise. During my studies, it became clear that accounting can be a very interesting business and it is worth doing it further.

Career began with a very intense professional activity. After 6 months of work, she found herself another job, and at the end of her first year as an accountant, she provided her services to 5 different companies. However, all this did not quite correspond to the interests and priorities of a young ambitious woman - she strove to implement new ideas and projects.

At that time, the idea of ​​​​creating an accounting company that works simultaneously for several organizations and is an independent enterprise has already begun to emerge. With experience came a strategic vision of business development - the possibilities of distributing the responsibilities of future employees and organizing the work of the company were considered. So the idea gradually took shape in a specific business plan.

However, at that time there was no opportunity to open one's own company. At different stages of her life, the future entrepreneur held the positions of chief accountant and financial director in food holding. In 2000, the possibilities and desires finally coincided, and their own accounting company was created.

The business of rendering services is not capital-intensive, so the starting capital was a little more than 50 thousand rubles. Even at that time, this amount was quite affordable. But for quite a long time, the company's profits had to be invested in development - the acquisition of programs, information systems, security systems, computer and server technology.

Maya Zinovieva: “The first clients were very poorly versed in the principles of attracting an outsourcing company, many things had to be clarified point by point, something had to be corrected in the process. But business is business - if you want to be effective, you have to learn and teach others. At first I worked as an individual entrepreneur, then it became possible to register a legal entity. My brother Dmitry worked with me on the project. This is how Bi-Consulting LLC appeared - our joint brainchild, a family business, one might say.

At that time, no one knew how to run an outsourcing business, in fact, Maya created her own service delivery system through trial and error. And no one is immune from mistakes at the beginning of the journey.

Maya Zinovieva: “There was this or that situation with the client - and this was reflected in the next contract, in the internal rules for employees. So, for several years, each of our mistakes in communicating with clients and in work changed the contract. As a result, we have created a 22-page agreement that answers almost all possible questions of the client. The document has not been changed for the last 4 years.

Profitability and financial efficiency

If the accounting outsourcing business is built correctly, then payback can be reached quite quickly: in about six months. The payback periods of such projects are even shorter than in other types of business, since work with clients has a regular basis. For example, many clients have been working with Bi-Consulting for more than 15 years, almost from the moment of opening.

Maya Zinovieva: “At the beginning of the journey, we didn’t know a lot, we made mistakes. Not in accounting itself, but in relations with clients - they could not quickly respond to requests, did not agree, so to speak, "on the shore" about many details of the work. As a result, they lost such customers, and hence the profit. By 2005, we managed to form an audience regular customers, which provided profitable uninterrupted operation without delays wages, without debts to suppliers and with a stable profit."

Now the company "B-Consulting" has 140 regular customers. During reporting periods, there are also those who apply only for reporting or other one-time services. The average check is 7-8 thousand rubles.

Team building

Specialists working in the company "B-Consulting" - a valuable asset professional knowledge and experience. However, the corporate policy of the company is focused on team building. Only in it can one achieve what a single specialist can never achieve. This is both combined knowledge, and support for each other, and a joint decision. difficult problems. And, of course, very an important factor is the activity of the head as a manager and a kind of axis around which the structure of the company is built.

Maya Zinovieva: “At the very beginning, I was the only specialist. She led the first companies herself. She hired only assistants who, at best, could enter documents into the program. And for the most part, they were needed only to go to the tax authorities, banks, pick up and carry documents. Now these procedures are digitized, we almost never see clients, even if they are not far away. Client-bank, operators for electronic reporting, scans, cloud programs - we could only dream of this at the beginning of the business.

Gradually, the number of clients increased, the company began to recruit already qualified accountants. But to take ready-made specialists turned out to be a bad idea.

Maya Zinovieva: “There are many ambitions, great demands, and the work leaves much to be desired. I prefer to teach the work of the chief accountant to girls who came to us after colleges or institutes without work experience. From them the best specialists turned out. They are still working in our friendly team.”

Management system: methods, techniques, techniques

In the process of financial growth and structuring of the "B-Consulting" company, a special unique system of internal rules and standards was created, which allows to work without failures and errors, without sick leave and vacations.

In the process of the company's work, all available means of communication are used - e-mail, instant messengers, telephones - for prompt communication with customers. The task of the company is to ensure that the client does not feel discomfort because the accountant works remotely.

"B-Consulting" actively implements all available in the modern world technical means: a program and documents in cloud solutions, remote work with banks, automated reporting.

Industry accounting has become a high-tech industry. And, of course, this requires skills and knowledge in automation from the manager. The still frequently changing legislation forces you to keep your finger on the pulse - you cannot miss a month without tracking changes in documents on the most different levels. So the head of an accounting company simply has to be an accountant, a tax specialist, a lawyer, a programmer, an IT specialist, and a knowledge worker. And, of course, the choice of special techniques and management methods, the search for your own optimal way of interacting with a team of employees is important.

Maya Zinovieva: “It seems to me that I have one chip - to take into account the abilities and needs of each employee. This creates an atmosphere of trust in the organization and opportunities for each employee to realize themselves within the company. And, of course, the support of colleagues. It should be pleasant and easy to work, you need to see the results of your activities, understand what you are doing and how it relates to the work of others. Then the efficiency will increase.”

Features of the competitive environment and work with clients

When "B-Consulting" began to work as a company providing accounting outsourcing services, there were practically no competitors in this area. And it was an extremely difficult task to work in an environment where there is no supply, and therefore no demand. Now the market has the opposite problem - there are too many companies, and not all of them provide quality services. And, as a result, a bad reputation is being formed for accounting outsourcing in principle. Now one of the main tasks marketing promotion- not to explain what an accounting company is, but to prove that the services of "B-Consulting" are fundamentally different from the rest.

Outsourcing is a special system of work. Simply hiring a chief accountant with experience, taking documents to the office for entering into the database does not mean providing an accounting service. The work of the "B-Consulting" company is to fully replace the whole business process with all the ensuing consequences: responsibility, organization of remote work, decision difficult situations with an individual approach, but also compliance with the law. The main feature of the company's work is knowledge asset management. Because the most valuable thing is the knowledge of specialists and knowledge gained as a result of rich experience of working with a variety of companies.

The specifics of the market situation in the industry dictates the need to modernize and constantly develop. At the same time, the main factor is the formation of the right competencies and the accumulation of business experience.

The industry is developing slowly, the market is currently literally flooded with small companies that are simply not able to provide a quality service. Partly due to limited resources, but mostly due to a lack of understanding of how outsourcing should work in principle. Therefore, a large number of clients appear who are dissatisfied with the services of outsourcers and are forced to return to hired accountants that have already become obsolete. And if large companies still can afford to find a decent specialist, then for small and medium-sized businesses outsourcing is the only civilized solution for organizing accounting.

But the problems of developing an accounting company do not end there. Along with industry difficulties and high competition, one of the main development priorities is to attract new customers. This is the problem of the complexity of the transition to outsourcing.

The client can evaluate the quality of accounting services only over time, because the product is designed for long term. In addition, the transition to service in the company is represented potential client complex procedure, although B-Consulting reduced it to a few hours.

Another nuance of working with an outsourcing company is that it is rather difficult for clients to control the quality of the services received in the process of their provision. You can focus only on the final result.

Maya Zinovieva: “How do you know that the service is of poor quality? The company may find out about this after six months or a year. And even then, if they find a fine or block the account. You can control the work of an accountant only if you understand it yourself. But if you understand, then why do you need an outsourcer? So it turns out that you just have to trust the words of the head of the outsourcing company.

Achievements, results, development plans

The main achievement of the company is the creation of its own effective system organization of work. In 2005, "B-Consulting" employed 25 people. These were accountants, and couriers, and IT specialists. They served about 40 companies. Now there are 9 people in the staff, including management, and 140 companies are in service. "B-Consulting" works without rush work and "night gatherings", in a calm and regular mode.

However, the company does not plan to stop there. There are plans to further expand the geography of activities. Now the geography of the project is not limited to Moscow and Tula, where the company's offices are located. "B-Consulting" works with companies in different regions - among the clients are Kaliningrad, and Izhevsk, and many others.

Efficient and convenient distant work allows the company to work efficiently at any distance - all work is done via the Internet. The expansion of geography is hindered, rather, by the psychological barrier of the businessmen themselves. It seems to them that an accounting company should be within walking distance, some are afraid of significant distances.

The crisis slightly slowed down the economic progress of the company. Some of the clients have reduced their activities, some have completely liquidated. But "in the bottom line" (the arrival of new customers minus dumps) every year "B-Consulting" acquires new customers and increases turnover.

Maya Zinovieva: “In fact, I think that our development is possible not only through regional expansion. Even in Moscow, not all companies work with outsourcers, and even more so they do not receive services of such high quality as ours. As for not Russian market- this is probably not for us yet. First, we specialize in Russian legislation. So, we are more likely to see foreign companies operating in Russia among our clients than we will enter the markets of other countries. Secondly, no matter how pathetic it may sound, our mission is to organize civilized accounting for Russian companies. I want business in Russia to become a world-class business.”

"B-Consulting" company in facts and figures

Year of foundation

Start-up capital

50 thousand rubles.

Payback period

6 months.

Turnover to date

12 million rubles

Profitability

Number of regular customers

140 companies.

Average check

What determines the cost of outsourcing accounting services? Who offers high-quality outsourcing of accounting and tax accounting? How to choose an accounting contractor?

Hello, readers of the HeatherBober website! Welcome to Anna Medvedeva. In our article, we will consider a new concept for many - outsourcing of accounting services.

The article will be useful both for owners and managers of large enterprises, and for representatives of small and medium-sized businesses.

Accounting is an eternal headache for managers: constant changes in legislation, a staff accountant messed up something in reporting or simply quit unexpectedly. What to do? To undertake to understand these mountains of papers?

In fact, everything is much simpler. You can transfer bookkeeping third party company, which will be responsible for the correctness, accuracy and timeliness of all accounting, and you just need to put your signatures on the reports and not worry about anything.

Let's start in order!

1. What is accounting outsourcing and when might it be needed?

Outsourcing is the involvement of third-party organizations in cooperation, which take on some of the responsibilities in the work of the enterprise. This concerns those areas that are not the main ones in the activities of the organization.

- this is a complete transfer of the accounting of an enterprise into the hands of an outsourcing company competent in this field, or a single outsourcing specialist.

The main goals and reasons for switching to outsourcing:

• reduction of risks (fines, penalties or even forced closure of the organization);
• cost reduction (which is especially important in times of crisis or low financial activity of the enterprise);
• increasing business flexibility;
• reduction in the number of full-time employees;
• small income of the company;
• inability to maintain office space;
• opening of branches;
• activities of foreign companies.

Example

A large German corporation opens a representative office in Moscow. Having no experience in the Russian Federation and not being aware of all the intricacies of financial legislation in Russia, the representatives came to the conclusion that it would be difficult and unprofitable to deal with accounting on their own.

After analyzing the market for outsourcing services, the company's management settled on a suitable company, signed a contract, and to this day is satisfied with the cooperation.

An innovation can justify itself by 100%, or it can turn out to be completely unprofitable. Therefore, you need to study the issue well. And not only the idea itself, but also its acceptability in your particular case.

Advantages and disadvantages of accounting outsourcing:

№	Advantages	Flaws
1	Reducing the cost of maintaining regular accounting (salary, taxes, maintenance of premises and equipment, the purchase of special programs, staff development).	Not very easy to control financial statements because the specialist may be at a distance from you.
2	Absence of the human factor (holidays, sick leave, maternity leave and other situations when the accountant is temporarily absent).	Third-party specialists may not fully understand the features production processes your company.
3	High level of training of outsourcing specialists, extensive experience and constant awareness of the latest legislation.	High-quality service is possible only in cooperation with a reliable outsourcing company, which is not very easy to find.
4	The ability to focus all the resources of the enterprise on core activities.	You will have to establish a process of interaction with the outsourcing company and devote some time to this, or even allocate a special employee for this.

You will find additional details in the review article "".

2. What does accounting outsourcing include - an overview of the TOP-5 main functions

Turning to the services of an outsourcer, you will receive a full accounting service for your company, which will not be limited only to the maintenance of scheduled reporting. Outsourcer functions are very diverse. Let's consider the main ones.

Function 1. Processing and systematization of primary documentation

This is work with all the documents necessary for reporting. Invoices, invoices, acts of work performed, account statements, sales receipts, money orders, credit and debit orders and other papers are included in this list.

In addition, the correctness of the execution and storage of primary documents always falls into the field of view of the tax authority during a scheduled or unscheduled audit. If there are inconsistencies current legislation, an outsourcing firm will put your archive in order.

Function 2. Creation of a primary accounting register

This is a document in which data is reflected in an arbitrary form primary documentation. Registers systematize information, and their compilation is a preparatory stage before reporting.

The primary register no longer displays the original, but operational data. It is usually compiled in the form of a table, where all the data of primary documents are entered.

Function 3. Accounting automation

The financial activity of the enterprise is reflected in in large numbers documents. To ensure that all documentation is kept in proper order, mandatory automation was introduced, and accounting became perhaps its first object.

New provisions are constantly emerging in financial legislation. An outsourcing firm that specializes only in accounting services is usually always up to date with all the news in its industry and quickly acquires new versions of accounting programs.

Function 4. Maintaining primary documentation

To properly prepare accounting and tax reporting, you must be able to correctly fill out the primary documentation. Similar skills are needed to compile a complete list of an organization's income and expenses.

Maintaining primary documentation requires a thorough knowledge of the norms, rules and methods for calculating taxes. After all, everything depends on it financial side the work of your enterprise.

Function 5. Formation and submission of tax reporting

The tax code prescribes that reporting be submitted within a rather strict time frame. There is also a special form for filling out a tax return. Both the first and the second must be strictly observed.

The specialists of the outsourcing firm, being aware of all the subtleties, will arrange everything according to the standards. If the report is sent to in electronic format, there is a special program for it. In writing - by registered mail by mail or in person at the tax office.

3. How to switch to outsourcing of accounting services - step by step instructions for beginner businessmen

Now let's see how the whole process of transferring accounting to outsourcing looks in practice. In principle, nothing complicated. The main thing is the system of actions.

Step 1. We analyze the state of the company's internal affairs

The first step is to determine how expedient it is to use the services of an outsourcing firm. Often the problem lies not in the low level of qualification of the accounting staff, but in the poor organization of work.

This may be an uneven distribution of responsibilities between employees (someone is overloaded and simply does not physically have time to do everything, and someone sits idle). Or other departments do not submit the documents necessary for further processing to the accounting department on time.

Step 2. We make a decision to transfer the accounting department to the contracting company

Now it is necessary to determine the difference in the remuneration of full-time accountants and employees of the outsourcing company. For clarity, we advise you to register everything in a comparative table (preferably in financial terms).

What is the cost of outsourcing accounting services? Either this is full bookkeeping, or a basic tariff, or the performance of some individual operations. Services can be both one-time and permanent.

The option of partially transferring cases to outsourcing is also worth keeping in mind. However, practice shows that the transfer of a full range of accounting work to an outsourcer allows you to save up to 40-60%.

Step 3. Choose an outsourcing company

The choice must be approached more than thoroughly. The success of your enterprise will largely depend on how professionally the outsourcer works.

What you should pay close attention to when choosing an outsourcing company:

• fame, period of existence and reputation of the company;
• the presence of a test period;
• legally competently drafted contract;
• confidentiality guarantee;
• availability of a free express audit;
• flexible pricing system;
• representation by the firm of your interests in the tax authorities;
• the possibility of tax optimization for you;
• high level vocational training employees of the outsourcing company;
• access to online accounting.

Step 4. We develop the terms of the contract

An outsourcing contract is basically a service contract.

• list of services to be provided;
• the timing of the provision of information and results;
• degree of responsibility;
• conditions for terminating the contract.

By clearly spelling out all the points, avoiding wording that can be interpreted in two ways, you will protect yourself from possible mistakes and, therefore, get cooperation at the highest level.

Step 5. We conclude an agreement

The contract for outsourcing services can be concluded for different periods. This is not regulated by law and depends entirely on the tasks that you set. When you draw up the contract, also write down the possibility of its subsequent prolongation (extension).

We recommend that you also provide for the possibility of terminating the contract by one of the parties before the expiration of the agreed period with compensation for losses or payment of expenses incurred. Here it is necessary to take special care of the conditions for the transmission of information.

Step 6. Switching to a new format of work

The costs of paying for the services of an outsourcing company are related to management costs and are signed in the contract. In this case, value added tax is not taken into account.

If at some period of time accounting documentation was not kept due to the absence of the chief accountant, then the specialists of the outsourcing organization may well be engaged in the restoration of accounting. It just needs to be spelled out in the contract.

Step 7. We organize the mechanism of interaction and control with the outsourcer

After signing the contract, you need to transfer all accounting documentation to the outsourcing company. These are sales contracts, supply and service contracts, labor orders, documents for the acquisition of fixed assets and everything else.

When the quarter and the reporting period ends, you need to submit the relevant signed documents to the tax authority. When the outsourcing company submits its annual report, it is necessary to compile a general register of all documents that you submitted to it over the past year. All this documentation is returned to you along with the inventory.

4. Accounting outsourcing on favorable terms - an overview of the TOP-5 companies providing services

As we have already mentioned, choosing an outsourcing company should be done after a particularly thorough analysis. We have selected several companies and invite you to familiarize yourself with their track record.

is notable primarily for the fact that it bases the work on the most modern technologies. Complete online accounting - from processing primary documentation to reporting.

The work of the My Business service is built in such a way that it is ideal for the simplified tax system, UTII, OSNO and Patent.

You are offered a choice of 4 tariffs:

1. "Reporting to the Federal Tax Service"- for individual entrepreneurs without employees. UTII reporting or zero according to the simplified tax system is generated and sent.
2. "Without employees"- for individual entrepreneurs and LLCs without employees. Taxes and contributions are calculated. Reporting is generated and sent. Primary documents are prepared and invoices are issued. Warehouse accounting is carried out. Expert consultations are being held.
3. "Up to 5 employees"- for individual entrepreneurs and LLCs with up to 5 employees. Accounting for employees is added to the services of the previous tariff.
4. "Maximum"- for individual entrepreneurs and LLCs with up to 100 employees. All services, similar to the previous tariff, taking into account the number of employees.

In addition to the fact that the service itself performs all the accounting work, the time factor is taken into account. All operations are carried out instantly - unloading payment orders for sending to the bank, generating, checking and sending reports, reconciliation with the Federal Tax Service for debts, calculation of contributions, salaries and other payments.

Online service absolutely transparent - your accounting is always open to you. You can control the status of submitted reports and tax payments and track notifications from the tax office. In addition, you can independently issue invoices to customers and even check future counterparties for reliability.

Mobile app will help you to track the movement Money for all checking accounts. That is, you can check the status of your affairs at any time.

The resource provides, including online, extensive consultations - a lawyer, a personnel specialist and a tax consultant. You can get all the information you need by going to the My Business website.

Despite the fact that the company is fully responsible for its actions, it also announces that all of its liability is insured for 100,000,000 rubles. The numbers are pretty impressive.

2) "Accounting Plus"

The company has been operating since 2009 and specializes in the field of accounting, tax and personnel records. Most of the specialists of "Accounting Plus" are members of the Chamber of Tax Consultants and have experience in government agencies.

In the range of services provided subscription service, accounting, personnel office work, VAT refund, support of tax audits.

Services are provided by any legal entities And individual entrepreneurs.

Full range of accounting and legal services. The company has been operating for more than 10 years and employs only highly qualified specialists who constantly improve their professional level.

Individual approach to each client, flexible price policy and fully transparent relationships with customers form the basis of the firm's cooperation with its customers.

Being subsidiary 1C and a member of the Association of European Businesses, the firm employs about 200 people and has more than 5,000 clients on its list.

Full or partial outsourcing of accounting, assessment and competent consultations, as well as a calculator for calculating the price of services directly on the site. plus some nice bonuses.

A full range of services for the organization, maintenance and restoration of accounting. The company uses Newest technologies and offers remote support.

Working since 2000, the Garant ARS team can be proud of its solid experience and high professional level. The company is one of the first in its field and is considered a reliable partner.

5. How to choose a reliable accounting outsourcer - 4 useful tips for a beginner

Even in the case when you turn to an outsourcing firm on a recommendation, we advise you to exercise some vigilance. Heed the following tips.

Tip 1. Check if the outsourcer guarantees confidentiality

This is one of the most serious requirements for accounting services. This is very important, because the company that will deal with your accounting will know all the nuances of your business.

Therefore, the contract must necessarily contain a clause on the conditions of confidentiality of information. Alternatively, you can enter into an additional agreement.

You need to get a guarantee from the outsourcer that all data (even in paper, even in electronic form) will remain unchanged, and only trusted persons will have access to them.

Tip 2. Find out about the availability of a test period for the provision of accounting services

One of the hallmarks of a firm's solidity is when it can afford to offer you a trial period of services for little or no pay so that you can evaluate the level of performance.

This will not only speak of good financial position company, but also about its confidence in the quality of the services it provides. In a serious company, they know that saving on a test period often leads to the loss of a potential client.

Tip 3. Pay attention to the fame and reputation of the company

Well-established companies have existed for at least 10 years, have many satisfied customers and do not need to search for them, because users find them themselves. Such companies are in good standing with the tax authorities.

Since the competition is great, the firm must maintain a high level, not only in cooperation with other organizations, but also within the organization. This is revealed in the process of internal audit.

The opinion of independent clients will largely help to assess the level of work of the outsourcing company. Reviews can be viewed on the company's website, on forums, in social networks, in professional ratings, in the media and other sources.

Take advantage of personal recommendations - surely one of your acquaintances or business partners already has experience of such cooperation. Special attention pay attention to negative reviews - positive ones may not always reflect the real picture, but negative ones are usually plausible (of course, if they exist at all).

We advise you to watch an interesting and useful video about what you need to focus on when choosing an outsourcer.

6. 4 golden rules for effective work with a contractor

For fruitful interaction with a third-party organization, it is not enough just to conclude a legally competent agreement and comply with all its clauses. In any cooperation, the human factor plays an important role.

Rule 1. Combine trust and control

Since you are handing over your financial records to outsiders, it is natural that there must be trust. However, mere trust is not a very relevant factor for business. It must also be clearly defined.

Usually, the contract does not specify the staff who will deal with your accounting. In addition, they may change during the process. If it is important for you that only certain specific specialists work with your company, the list must be approved in the contract.

At the same time, it is also prescribed how the report of the outsourcer company to the customer will pass. There is no need to actively demand the strict implementation of this paragraph, but you should not ignore the verification factor either. You are the customer and you have the right to be aware of all the operations that are carried out with your documents.

Rule 2. Clearly delineate the responsibility of each party

The standard agreement on outsourcing services provides that the outsourcing company is fully responsible for the quality and timeliness of the work performed. If deadlines are missed, reports are incorrectly drawn up, calculations are made incorrectly - in any such case, fines and penalties will be paid by the contractor.

This article is intended for those managers who have already decided to outsource accounting, as well as for those who have not yet made such a decision, but want to study the whole process in advance. So, when transferring accounting functions to a third-party organization, you need to pay attention to the following important points

What are you outsourcing

First of all, decide what you are going to outsource - the entire accounting department or its individual segments, for example, only the preparation and submission of reports.

If we are talking about a small business company with a small number of business operations and a staff of 15 to 100 people, then it makes direct sense to completely outsource accounting. Often, the owners of small companies are tempted to deal with accounting on their own, but, as they say, the game is not worth the candle - the savings will be insignificant, completely inconsistent with the time and effort spent.

If we are talking about a medium-sized company with a staff of up to 250 people, then in this case, you can start the transfer of accounting from separate segments. In some cases, it is easier, organizationally and psychologically. The scope of the outsourcer's responsibilities can be gradually expanded, and then they can be entrusted with maintaining the entire accounting of the company.

Which model is preferable to implement for you, you need to discuss directly with the service provider. At this stage, you need to find the optimal balance with outsourcers, in which you 1) reduce the cost of maintaining the accounting and / or personnel department, 2) but retain the degree of control you need over the accounting and analytical processes of your business.

What to include in the contract

After you have decided on the volume of accounting functions you are outsourcing to a third-party organization, clearly state in the contract the entire list of services that the outsourcer will provide you.

Be sure to schedule the key business events that will keep your company running smoothly. For example, you pay wages twice a month: on the 25th - advance payment, on the 15th - final payment for the previous month. This means that the outsourcer must provide you with statements for the payment of wages for approval no later than the 21st and 11th.

Agree on what cost, quantity and time criteria will be used by the parties in assessing the quality of services.

Find out how you can monitor and control the work of the performer, make adjustments to it. Now many accounting firms use online systems (CRM) for this. With their help, you can track the progress of work in real time. However, if you prefer the traditional format, you can arrange for the reports to be provided in paper form or sent by e-mail.

The most important issue is confidentiality. List in the contract those categories of information that you consider confidential, as well as the circle of persons admitted to such information and the measures of responsibility for its disclosure.

Be sure to discuss the issue of storing documents: where they will be stored - with you or with an outsourcer. If the contractor has, then which ones are all available documents from the beginning of your company’s activities or only those that will appear after the transfer of accounting to outsourcing.

The issue of division of responsibility is extremely important: for what exactly are you responsible, for what is the performer; at what point does it start. Conscientious outsourcers usually take responsibility for those mistakes that are made through their fault. That is, if, for example, an outsourcer maintains all your reporting, and it was not submitted on time or with errors, then the outsourcer pays the fine due for this. Rather, it compensates you for the amount of the fine, since, according to the law, it is you who must pay it. However, if you did not provide the data required for reporting on time, and as a result there was a delay, then this is already your fault. To avoid controversial situations, all these points must be clearly stated. In addition, they must be spelled out in the contract and understandable to you and the contractor.

Note!

In 2016, quarterly financial statements are not submitted to the regulatory authorities. But you need quarterly reporting for operational management accounting and making strategic decisions. Therefore, fix in the contract with the outsourcing company the volume of internal quarterly financial statements and the form of its presentation to you. This can be an analytical note indicating all the main indicators in value and quantity terms.

If you have obligations to banks for loans, then, most likely, banks also expect quarterly reports from you. You should also inform the outsourcer about this at the beginning of your cooperation.

How to transfer accounting functions and accounting documents

When the agreement is accepted by both parties and signed, you can proceed directly to the transfer of accounting.

The first thing you need to do at this stage is to issue an order to amend your company's accounting policy. In it, record the fact of the transfer of accounting functions to a third-party organization, indicating the date.

Then you need to conduct an express audit of the state of accounting (as a rule, this is done directly by the outsourcer). Express audit includes revision of all primary and accounting documents, comparison of the electronic version of accounting with actual primary documents.

This must be done, despite the additional time and possibly financial costs. The fact is that in the process of an express audit, shortcomings in the organization and maintenance of accounting and tax accounting may be found. If you transfer accounting to outsourcing without preliminary verification, then, firstly, it is possible conflict situations. For example, a mistake was made at the stage before the transfer, and it had some consequences. You blame the outsourcer for this, he is trying to prove to you that it has nothing to do with it. Perhaps in the end you will come to an understanding, but spend time and effort on this, and, as they say, the sediment will remain. Secondly, any errors that are not detected in time eventually lead to certain losses.

Based on the results of an express audit and a documentary audit, an act is drawn up, which records the actual state of accounting, tax and personnel records in the company at the time of transfer. It also lists misrepresentations of the facts of economic life (if any), discrepancies between the facts of the accounting system, missing documents, and other revealed facts. In the recommendatory part of the act, outsourcers fix what needs to be restored in accounting, what corrections need to be made to the accounting, tax or personnel records of the organization in order for it to become reliable. It also provides recommendations on the preparation of local regulations (orders, orders, internal regulations), which restore the logic of the company's business life.

After that, you can breathe easy in every sense: both because the process of transferring accounting is completed, and because, finally, you are completely or partially free from accounting - this time-consuming, troublesome and non-core activity.

Why are we instead of buying our own freight car, hire a driver, forwarder, programmer, without a shadow of a doubt and without the slightest hesitation, we conclude contracts with specialized transport, logistics and IT companies? This is the transfer of part of the functions of our company to outsourcing?!

And this species Outsourcing has been practiced in our country since socialist times. Only the very name "outsourcing" came to us from the "progressive West" relatively recently.

Why do we at the same time categorically say “no” to accounting outsourcing? We tried to find the answer to this question in the process of communicating with the owners and managers of small and large companies in our vast business power. The result was a list of Fears that haunt us, Dangers that lie in wait for us, at the slightest mention or when thoughts arise about such a terrible phenomenon. modern business as "accounting outsourcing".

As you know, fear does not arise without a reason, and if you eradicate this reason, maybe the fear will go away. Let's try …

To begin with, we propose to go back 15-25 years ago. We think everyone remembers the system of urban housing and communal services (HCS) that existed at that time. The system was an extensive network of REU (if someone forgot, then this is a repair and maintenance site, aka ZhEK, aka ZhEU, etc.) headed by the main department of the city's housing and communal services. Each REU had its own accounting service. However, part of the functions of the accounting departments of the PRUE was already outsourced at that time. Yes, yes, it is for outsourcing, only under a different name. It's about payroll. There was a Computing Center in the housing and communal services system, where accountants of the REU transferred primary documents (report sheets, orders, sick leave certificates, etc., in general, everything that is necessary for the employee to receive “his honestly earned money”), and the computing center, all this having successfully processed on his computers, he returned to the accountants ready-made pay slips, statements and codes. Note that there are a lot of examples like the one above. But you can't fool us...

We know that in those days the salary of most citizens was calculated on the basis of a single state tariff scale salaries (we will not delve into district coefficients, northern, etc.). Therefore, even without wanting it, we could very quickly “count other people's money”, that is, find out how much our colleague receives, besides, when receiving a salary, everyone signed on the same sheet. There was no question of any confidentiality in those days. Therefore, they gave the settlement function to the side.

Now it’s a completely different matter. ... Our wages with you are a big secret for others!!!
Here he is Fear #1"accounting outsourcing" - " They (Accounting Companies) for sure,will tell everyone about the income of our employees”.

We know this absolutely precisely and, characteristically, in advance. At the same time, we don’t even have the thought that the inspector of the Tax Service (or the Pension Fund), to whom we annually submit reports on our personal income and the income of our employees, is already the owner of “secret information” and can use it for any purpose. We are not worried about the fact that an accountant working in our company, “out of friendship”, “out of spite” or because “we need to talk about something”, can tell someone both within the company and behind them about the income of a colleague. We believe that our accountant is reliable only because he is “OUR”. And this is just an illusion, because reliability is determined not by the word "OUR", but by a specific person, his decency and conscience.

What is the probability that the accountant of the Accounting Company is in friendly (enemy) relations with one of our employees and will disclose to him the “secrets of wages” of another of our employees, or will transfer the data to someone on the side? Obviously - the probability is very small, and there is no point in such actions. In addition, if the contract with the Accounting Company regulates in detail the procedure for working with confidential information and provides for liability for its disclosure, and the employees of the Accounting Company are properly instructed and familiarized with the information security regulations (by the way, such an obligation of the Accounting Company can also be specified in the contract) , then our risks are minimized. And there are no risks - there are no reasons for Fear.

p.s. By the way, all of the above applies not only to the concept of "salary", but also to any other financial information that constitutes trade secret any company.

Now that you and I admit that it is unlikely that the data will be disclosed intentionally by the Accounting Company, it is time to deal with another danger, which is also related to confidentiality. As you know, the fastest and most convenient way to transfer data today is email. And where there is e-mail, there is the Internet, there are hackers, viruses, and so on. So, Fear #2 - "When sending data via e-mail, the data may be freely available on the Internet or be attacked by hackers."

What to do with this? Let's start a little further. Surely, each of us at least once paid for goods or services with a bank card via the Internet. And if he didn’t pay, then most likely he knows about the Bank-Client systems, with the help of which the accountant sends payments to the bank, again via the Internet. We are not afraid, because we know that these operations are quite safe, because. there is an information security system in place, i.e. special electronic keys, as well as secure systems electronic document management, allowing you to encrypt incoming and outgoing messages. These systems are already used not only by banks, but also by many other companies when working with email, including accounting. Why don't we join their ranks?!

Here, it seems, we have dealt with the fears associated with confidentiality. Now it's time to think about the quality of services provided by accounting companies.

For every mother, every father, it is their child - the smartest, most talented, most beautiful. In general, the very best ... And no one can and has no right to convince them of this. Also, any leader or owner, not without reason, considers his company and its activities unique. And accordingly, just like parents, they want others to treat this uniqueness properly. Therefore, when choosing an accountant, there must be a phrase in the job description that focuses on work experience in a particular field of activity, for example, in wholesale or retail, in construction, in the insurance company, in the oil and gas sector, etc. For some reason, it is believed that an accountant who worked, for example, in the service sector, cannot keep records in production. Is it really?!

We represent Fear No. 3 - “In my company there is a specific activity, but do they have specialists who are able to correctly take into account this specificity?”

First of all, I want to say that this fear is justified to some extent. However, the point here is rather not in the lack of experience in a particular area, but in the attitude of an accountant to a change of direction, to mastering something new. For example, our company decided, in addition to trading, to start building its own shopping complex. It is unlikely that we will immediately have the idea that the chief accountant should be replaced by someone who knows accounting in construction. If our accountant is a professional with capital letter, then, most likely, he will either independently study all the nuances of accounting in construction, or attend specialized accounting courses in this area. Well, if he decides to leave, then there is no need to keep him - this is not the specialist that we need to develop your business.

Accounting companies usually employ very mobile specialists in terms of mastering something new. And this is primarily due to the fact that accounting companies serve many companies, each of which is unique in its activities, in its specifics. There are always accumulated in the process of work teaching materials regulating the accounting of most types economic activity, because Accounting companies are also unique in their specifics, namely, in accounting. In addition, specialists, when they are gathered in one place, can always exchange their opinions, knowledge, and experience. And the collective mind, as you know, is always better than the individual mind.

Therefore, while our accountant will spend time on independent study or on finding and attending the right seminar, and we will spend money on paying for this seminar, the specialists of the Accounting Company will already begin to keep records of our company's activities. And all because the necessary methodological materials have already been selected, problematic issues that have already arisen in companies with similar specifics have been identified and resolved, and one of the specialists of the Accounting Company has already attended specialized seminars and shared knowledge with their colleagues. Is it scary? On the contrary, it's wonderful.

But why do we always say Accounting companies, specialists of accounting companies? After all, it's all somewhat depersonalized. After all, we are used to the fact that the accounting of our company is maintained by a specific person whom we know with a specific name and surname. And here is just the name of the Accounting Company. Here he is, Fear No. 4 - "It is not known who will keep records, but I know Marya Ivanovna."

When we buy a product, such as a TV, what factors influence our decision to buy that particular product? Perhaps this is the brand of the product, the reputation of the manufacturer, the quality of the product, its price or warranty service. Do we really wonder who specifically made this TV - Petya Ivanov or Vasya Smirnov. Of course not. Let's look at accounting as a commodity. If our company’s reports are timely submitted to the tax office, if there are no errors in accounting, if the regulatory authorities have no claims against us, if our counterparties do not complain about the delay in payments on our part, then does it matter who exactly is behind all this: Marya Ivanovna or the Accounting Company? It's probably not that important anymore. The main thing is that we are calm, because we are no longer worried about such problems as: what will happen if Marya Ivanovna gets sick, and if she is going on vacation, and suddenly decides to quit? Illnesses, vacations or dismissal of specialists of the Accounting Company do not concern us, because the services are provided to us by the company, and the company is also responsible for the quality of these services, because it is with them that we have concluded an agreement, and not with a specific Marya Ivanovna.

Well, if we still want to get acquainted with a specific specialist, we can always do this by simply driving to the office of the Accounting Company. In addition, now on the websites of most accounting companies there is a section with photos and resumes, both of the management team and accountants. And one more nuance: if we suddenly quarrel with Marya Ivanovna, it will not be so easy to replace her with a new accountant, and even achieve a high-quality transfer of cases from her. It is much easier for an accounting company to replace a specialist working with us, because customer satisfaction is the law of any business that wants to maintain its reputation and is responsible for the quality of its product.

Well, we seem to have figured out the personalities, but we need to somehow build our communication with the Accounting Company. And we do not understand how to do it, how to overcome Fear #5 - "II don't know how to interact with them. Here - he called a person to himself, gave a task, but there it is not clear who and what will do.

Any good undertaking can be easily nullified if you do not initially approach it with all seriousness. Let's say we decide to produce a product. First, we will find out what raw materials we need, and together with the supplier, we will develop a schedule for the supply of these raw materials. Then we will determine the production cycle within our company, for example, moving semi-finished products from workshop No. 1 to workshop No. 2, find buyers and set the time in which the product will be delivered to the buyer, as well as the delivery location convenient for the buyer.

In the same way, when building relationships with an accounting company, we must think through all the nuances of our communication in order to ultimately receive a product, namely an accounting service, top quality. And this must be done at the stage of conclusion of the contract. First of all, we must determine what specific services we want to receive, whether it is full accounting, payroll or billing. The more detailed it is fixed in the contract, what specific actions (created documents) are included in the service provided, the easier it will be for us and the Accounting Company.

Then, together with the Accounting Company, we can develop a workflow schedule that will record something like the following:

• information and documents that we must provide to the Accounting Company, as well as the timing of their provision;
• information and documents that we will receive from the Accounting Company, and, accordingly, the timing of their receipt;
• information and documents that the Accounting Company will provide to regulatory authorities, etc.

Having done the above actions, we will thereby receive a cure for fear, namely the regulation of relations with the Accounting Company, from which you can always understand who, what and when should do it.

By the way, the above regulations, which include a workflow schedule and a list of responsible persons, will provide us with invaluable assistance in the fight against Fear No. 6 - "How will I control what is done and what is not?" After all, you can understand what has been done only when you know exactly what should have been done.

So, we already have one control tool. The second tool can be a report of the Accounting company on the work done. We can provide for the obligation to provide it together with the acceptance certificate for the services rendered in the contract. The report must contain information about all the actions of the Accounting Company performed in the process of providing services to our company, for example, the number of invoices issued for our clients, invoices processed, received from our suppliers, created cash documents, reflecting the movement of our cash flows, etc. Having received such a report and comparing it with the workflow schedule, we will not only be able to control the implementation of all necessary actions, but also understand what we are paying money for.

Companies that are subject to mandatory audit (or conduct a voluntary audit) receive another control tool - the conclusion of an audit company.

Agree that the issue of control turned out to be not so terrible, because even without going into it especially, we found three of many options answer to it.

At the same time, we analyzed only one side of control - so to speak, quantitative, but what to do with quality. Yes, our VAT return was submitted on time, but was the tax calculated correctly? This Fear No. 7 - “They will make mistakes, but who will answer, me ?!”

As they say, no one is immune from mistakes. Who does not work, he is not mistaken. But that doesn't make it any easier for us. Whoever does the accounting in our firm, be it our Chief Accountant or an accounting company, the responsibility still lies with the manager, and ultimately reflects on the owner of the company, since mistakes mainly lead to losses. Therefore, we need to, if not completely eliminate the risks of accounting errors, then at least try to minimize the losses associated with them. Suppose the tax inspectorate conducted an audit and presented our company with additional taxes, as well as penalties and fines, and all because our accountant made a mistake in the calculations. Of course, we can claim damages from our accountant, but only within the framework of Labor Code because we are law-abiding. But what if the amounts of taxes, penalties and fines go far beyond the limits established labor law Or did the accountant suddenly quit? So it turns out that all the losses fall on the leader. Let's consider the same situation, but let's change one condition: the mistakes were made by the Accounting Company. Can we pay damages in this case? Not only can we, but we will reimburse. However, for this, we again need to seriously approach the conclusion of an agreement for accounting services, provide for the responsibility of the Accounting Company for the inadequate quality of the services provided, as well as the obligation to compensate us for the damage that we incur due to this inadequate quality. And if, in addition to this, the liability of the Accounting Company is insured by a reliable insurance company, then the risks of our losses will be significantly reduced, which means that one more fear will go away.

For a snack, we left something that is unlikely to leave anyone indifferent, namely Fear number 8 - “It's expensive! I will have to pay not only the accountant, but also the “profit” of the outsourcing company.”

Of course, the goal of any commercial undertaking is to make a profit. And in order to receive it, we need, in particular, to minimize costs. Let's see what it costs us to keep one accountant. In addition to wages, we spend money on:

• taxes on the salary of an accountant;
• vacation and sick leave for accountants (i.e. time when work is not actually done);
• recruitment services (when hiring an accountant);
• medical insurance
• office rent;
• computer, stationery, accounting program, seminars, special literature, etc.

Do not forget also that the amount of work of an accountant entirely depends on the business activity of the company. But what if the company's activities are seasonal. Our revenue falls in certain months, but the accountant's salary and maintenance costs remain at the same level. And we can easily take a loss. So wouldn't it be better to conclude an agreement with an accounting company, and on the condition that payment is made only for the amount of work performed, for example, for the number of processed transactions, documents, etc.?!

And the last thing I would like to say.

The author of this article in no way wanted to question the professionalism, integrity and dedication of accountants working in any manufacturing, trade, construction and any other companies other than those that specialize only in providing accounting services.

When writing the article, I wanted only one thing - to debunk the fears of accounting outsourcing. To what extent this has been achieved is up to you, dear readers.