Accounting outsourcing in small business agribusiness: “terms of reference”

Abstract

The spread of outsourcing services due to several reasons, the main of which is to increase the efficiency business by improving the quality of products and to reduce costs. All this directly depends on the introduction of innovations in the activities of agro-industrial enterprises of small forms. This study is aimed at assessing the risks of small-scale agro-industrial enterprises in the use of outsourcing services. The article analyzes the activities of outsourcing organizations, the functions and tasks of which are prescribed in the terms of reference. A technical specification is based on international experience of comparative methods, describes the algorithm of a third party, and developed taking into account specificity of functioning of small agro-industrial enterprises. The use of outsourcing by small agro-industrial enterprises is one of the stages of effective activity, including innovation. Any innovative activity entails many risks. The developed technological task allows the transparency of outsourcing operations for small agro-industrial enterprises, makes it possible to understand even complex issues. The use of the proposed terms of reference for outsourcing by small agro-industrial enterprises contributes to the concentration of time and effort on the core business, allowing to develop in unstable market conditions and reduce risks.