Особливості формування собівартості послуг консалтингових компаній

Abstract

Recently, taking into account the instability of the world economy, we can state a constant increase in global demand for consulting services both in the countries of the European Union and in Ukraine. The economy of Ukraine today is in an extremely difficult situation due to the military invasion of the russian federation, but at the same time, unique opportunities are being formed for the implementation of accounting transformations of enterprises with the help of high-quality consulting, which contributes to the approximation of national business to international standards. The aim of the study is to determine the features of the provision of consulting services as an object of accounting and the formation of their self-cost. Today, the consulting industry covers a wide range of services focused on various business processes of customers, while creating a single type of business, the basis of which is intellectual capital. Consulting mainly operates in the B2B segment, where consumer behavior is determined by the specifics of the industrial market and industry development trends. The main feature of the consulting market is the uniqueness of the consulting service as an intellectual product that remains at the disposal of the client after the completion of cooperation, and which should be considered as an intangible asset. It is the duty of consulting service providers to form the self-cost of these services. However, the lack of industry recommendations and guidelines complicates the process of calculating the self-cost of consulting services. The need to develop a clear, unified and normatively approved standard, which will significantly simplify accounting procedures and improve the quality and accuracy of relevant calculations, is indicated. A brief description of the structure of the production cost of consulting services has been carried out and the costs that have the greatest impact on the formation of the self-cost of these services have been considered. It is determined that the war in Ukraine has caused an increase in the cost of consulting services.