ОЦЕНКА ПОТРЕБНОСТЕЙ МАЛОГО БИЗНЕСА В АУТСОРСИНГЕ

Abstract

Small business is an integral part of the modern Russian economy; it contributes to the development of a competitive environment and increases employment. In addition, small business can refer to the innovative sector of the economy, which is now becoming strategically important for the economy of the Russian Federation. For every commercial enterprise the aim of activity is to make a profit, which aims to increase income and save costs. One of the significant cost areas is the cost of accounting and tax accounting. For small businesses, it becomes a significant question to decide on the option of organizing accounting and tax processes. One of directions of the decision of this problem becomes possibility of transfer of functions on conducting book-keeping and tax accounting to the specialized organizations – outsourcing. The article reviews the small business sector of the Russian Federation, the share of employment in this sector, presents the dynamics of the number of small businesses, and assesses their need for outsourcing. It has been determined that after 2020 there is an upward trend. In 2022 there are 5,958,218 registered small businesses, an increase of 2.4% over 2021, of which 39.0% are corporate entities and 61.0% are individual entrepreneurs. The accounting and tax outsourcing market has been analysed. According to RAEX rating agency, the revenues of the 84 largest companies in accounting outsourcing increased by 8% compared to the previous year. Comparison of the figures allowed to determine the potential of small businesses to attract outsourcing services. The results of the analysis showed that the accounting and tax outsourcing market can be considered as prospective. Outsourcing accounting and tax accounting functions will improve the efficiency of small businesses that have limited resources, and enable entrepreneurs to focus on their primary activity.