Important Business Processes Research Articles

FEATURES AND IMPORTANCE OF BUSINESS PROCESSES IN ENERGY-PRODUCING ORGANIZATIONS

The article is devoted to the features and importance of business processes in energy-producing organizations. In the context of globalization and sustainable development, effective business process management is becoming a key factor in competitiveness. The article analyzes the main types of business processes in the energy sector, including production, distribution and service processes. Optimization methods such as automation and the introduction of innovative technologies that contribute to efficiency and cost reduction are considered. In addition, the importance of integrating sustainable practices and compliance with environmental standards is emphasized. In conclusion, the authors note that effective business processes are the basis for achieving strategic goals and sustainable development of energy-producing organizations.

Devising approaches to modeling enterprise business processes under conditions of modern digital technologies

A study was conducted on modeling business processes at an enterprise under the conditions of modern digital technologies, which could make it possible to determine the level of digitization at the enterprise in general, minimize costs, optimize work, and enable business processes automation. The main and most important business processes at an enterprise require simulation on basic digital technologies. As part of the research, the main business processes at an enterprise under the conditions of digital technologies were formed, which make it possible to determine the level of efficiency of the enterprise from the implemented digital technologies and the ways that the enterprise should implement to improve it. It has been established that digitalization has a positive effect on a country's GDP level, the level of employment, and the growth of the population's well-being. A methodical approach to the formation of the company's strategy based on the modeling of business processes, taking into account digital technologies, has been devised. This approach, unlike existing ones, makes it possible to determine the necessary level of digitization and identify the scope of implementation of the implementation of digital technologies at the enterprise. This makes it possible to assess digitization at an enterprise and determine the most important business processes for its operation. Practical implementation of the proposed methodology was carried out for four transport industry enterprises. The most important business processes for enterprises have been determined. According to the results of the study, it was found that digital modeling and optimization of business processes has the greatest impact, which is (3.00) and shows the level of effectiveness of the implementation of digital technologies, as well as their orientation to the search for appropriate sources of financial resources

THE RISK OF OPERATIONAL ACTIVITIES OF THE BANKING SECTOR UNDER THE CONDITIONS OF A FULL-SCALE WAR IN UKRAINE

Today, operational activity and operational risks in the conditions of war are recognized as important factors in the stability of the functioning of Ukrainian banks. As a result of the full-scale war, Ukrainian banks suffered losses from operational risk: business interruptions, loss of assets due to the seizure of territories, lack of income, etc.
 The article examines: how banking institutions coped with operational challenges that arose in the first months of full-scale war; functioning of the most important business processes and communication with the data processing center of the National Bank of Ukraine even in the event of a long-term power outage; losses of banks from realization of operational risk events; losses for banks in the event of a complete loss of property, which is currently beyond their control, due to banks reducing their branch networks.
 Analyzed to recording operational risk events in databases were analyzed, in particular, it was determined that about ten small financial institutions reflect all expenses related to Russia's military aggression in one event, however, most banks still distinguish events by type.
 Based on the conducted research, it was concluded that some banks underestimate losses from operational risk events or do not record operational risk events related to war at all. There are very different approaches to the classification and assessment of the level of losses of financial institutions that have recorded operational risk events in their databases. At the same time, we are aware that the deep crisis caused by the war will have far-reaching consequences. Therefore, the main challenges are still ahead and the NBU is closely monitoring the operational activities and operational risks of the banking sector.

Necessity of Enterprise Resource Planning Systems for Small and Medium-sized Enterprises

For small and medium-sized enterprises (SMEs), the advantages of ERP systems are obvious. Many small businesses initially use different software and applications to manage each business process, such as separate programs for invoicing, finance, sales, etc. However, these programs are not integrated with each other, which can cause problems such as data loss between different databases, errors caused by manual data entry, and time-consuming manual processes.
 However, ERP systems provide a single, integrated system that connects all important business processes, reducing data loss and errors. With the help of an ERP system, businesses can manage finances more efficiently, implement more consistent sales and marketing strategies, better plan and organize production and logistics processes, and manage human resources more effectively.
 However, ERP systems also have some disadvantages, such as implementation costs and time-consuming implementation. In addition, businesses should choose an ERP system according to the number of their staff and the complexity of their processes to best suit their needs.
 The efficient operation of small and medium-sized enterprises (SMEs) and the growth of their performance is facilitated by the use of various technologies/techniques. Covid19 has highlighted even more the importance of using these technologies - which differ from sector to sector - but at what point during the company's life cycle does an SME reach the stage where it already needs a complex, integrated business management system ERP?

The Significance of Integration for Business Operations in Logistics and Supply Chain Management

This conceptual paper connects the logistical functions as they relate to important business processes to highlight thesignificance of integration in supply chain management (SCM). Business processes are frequently developed at the strategiclevel but are never precisely identified in SCM or logistics. Logistics and SCM are not directly related to demand management,customer relationship management (CRM), supplier relationship management (SRM), and customer service management(CSM). This essay identifies the literature that has discussed the value of integration and how business processes can beuseful when carrying out important logistics tasks in the context of supply chains.

Application of smart visualisation in the analysis of Hungarian Agriculture ICT

Agriculture has a certain specialty in information technology, and the application of new ICT technologies is inevitable. First, we discuss the idea behind data, concepts such as data storytelling, types and proper use of visualisation. There are several well-known visualisation types, but we would like to point out some AI (Artificial Intelligence) based ones (decomposition tree, treemap, Q&A). Our institute has prepared a survey to investigate ICT usage and attitudes of companies in the agri-food sector. The importance of business processes that can be supported by ICT had to be evaluated by the companies. In this study, we evaluated the importance of some ICT indicators. To ensure the use of the mentioned intelligent visualisation, we present some examples from our institute's questionnaire on ICT use in agriculture. We found the smart visualisation usable and the idea of smart dashboards seems to be usable in practice.

ЦИФРОВА ТРАНСФОРМАЦІЯ БІЗНЕС-ПРОЦЕСІВ ПРОМИСЛОВОГО ПІДПРИЄМСТВА

The effective functioning of business processes at an industrial enterprise determines the key factor for achieving high performance and significantly affects the structure of the enterprise, the efficiency of management processes, and the overall dynamics of its activity. The interaction between these business processes not only contributes to the creation of a wellcoordinated structure of the enterprise, but also optimizes its management system. Based on the relevance of the research topic, the author sets the following goals: analysis of existing business processes at the industrial enterprise; analysis of IT digitalization platforms; building a matrix of compatibility of IT platforms with business processes for further use by industrial enterprises during digital transformation. The author considered the business processes of an industrial enterprise and identified a number of key features that determine the essence and importance of business processes in the context of the enterprise's activities: prominence, consistency, consumer orientation, provision of the original result and additional value, integration. The existing classification of business processes (operational, supporting and managerial) was reviewed and expanded, with the aim of greater detail and consideration of modern management challenges, in terms of innovative and logistical business processes. The correspondence of the software for each business process of an industrial enterprise is analyzed in detail, and the author's vision of the extended matrix of correspondence of IT systems and business processes of an industrial enterprise is proposed. The built matrix of the relationship between software and business processes at an industrial enterprise allows determining optimal solutions for digital transformation. Taking into account various aspects of business and implementing modern technologies can positively affect various aspects of the production process. Some programs, which are applied to several business processes, allow an integrated approach to enterprise management. In the digital era, where increasing competition and rapid changes require flexibility and efficiency, the right choice of software can be a key factor in achieving the strategic goals of the enterprise.

INVESTIGATION OF THE APPLICATION OF BALANCED INDICATOR SYSTEMS FOR THE EVALUATION OF COMPANIES’ PERFORMANCE

Performance appraisal is one of the most important business processes in a company. Although many authors write on this topic, the topic remains relevant due to the need to analyze the performance and uniqueness of companies, as each author conducting research must adapt the most appropriate system of indicators to the selected companies. Analyzing the scientific literature, it has been noticed that most of the articles on the topic of balanced indicators are prepared by foreign authors, and in Lithuania this topic is not widely developed. The problem of the article is: how to create a system of balanced indicators to evaluate the performance of selected companies. The aim of the research is to theoretically substantiate and empirically evaluate the performance of companies in the sales sector using a system of balanced indicators. For any company that wants to work profitably, performance appraisal from a variety of perspectives is very important. This is the method of assessment used in this article, which looks at a company’s performance from four perspectives: finance, customers, internal processes, and improvement and development. The study selects companies of a similar nature and size from the sales sector. Companies of a similar nature are selected in order to obtain more accurate results and to avoid exclusions. Methods used in the article: analysis of scientific literature, comparison of theoretical insights, system of balanced indicators, method of multicriteria evaluation – EDAS. The system of balanced indicators and the EDAS ranking method help to determine the competitiveness of companies and to interpret which perspective of the company’s activities needs to be improved in order to make the company’s operations more profitable and efficient.

Research on Cost Accounting Business Process Optimization of Construction Enterprises Based on FSSC

Current infrastructure construction is the key of the national policy, along with the expansion of business areas, branch subsidiary is more, the traditional enterprise management system more difficult to adapt to the subsidiary, branch, distribution is more decentralized management needs of enterprise, the management of construction enterprises difficult to ascend, mainly reflected in operation of separation of goods. Financial sharing center is one of the methods to promote the integration of industry and finance and improve the efficiency of enterprise management. The cost accounting process is an important business process in the construction process. This paper optimizes the cost accounting business process of construction enterprises based on the financial sharing center, so as to improve the informatization and standardization level of construction enterprises, enhance the integration level of industry and finance, and improve the efficiency of cost management.

FEATURES OF MODERN ERP-SYSTEMS FOR BUSINESS PROCESS MANAGEMENT OF THE ENTERPRISE

The need for the importance of effective management of the enterprise's business processes raises urgent problems of its automation with the help of the introduction of modern corporate information systems. ERP systems include the systems that cover the most important business processes of the enterprise and ensure their integration, optimization, as well as balanced management of the resources involved. The essence, architecture and general characteristics of ERP systems, their functionality and implementation at enterprises are considered. An analysis of literary sources was carried out on the study by many scientists of the essence of the concept of ERP systems, their historical development, concept, as well as advantages and disadvantages and economic efficiency. It was determined that ERP systems allow the most effective planning of all commercial activities of a modern enterprise, including financial costs for equipment restoration projects and investments in the production of new products. The relevance of the research, which is determined by the modern needs of managing business processes of an enterprise or company based on ERP systems, is considered. The expediency of using systems of this class is caused by the need to manage business processes in conditions of inflation and severe tax pressure. The purpose of this work is to study the concept of ERP and the functional capabilities of ERP systems for small and medium-sized enterprises. Various interpretations of the essence of the ERP system, the modern market and examples of existing ERP systems of Ukrainian software manufacturers are presented. To understand the functioning of the ERP system, its structure was considered: blocks (platform and modules); three-level client-server architecture (database, application server, user interface); core modules (production management, supply management, financial management, resource management, customer relationship management, project management). It was determined that the architecture of the software product plays a very important role when selecting a system for business optimization; modules of the ERP system allow you to optimize various aspects of the company's work. The peculiarities of the architecture of the IT-Enterprise ERP system and the functionality of the Perfectum CRM+ERP system for automating business processes of the enterprise are considered. The general characteristics of the systems for the execution of business processes of the enterprise are presented and the most common approach to the classification of ERP systems for the automation of the enterprise's business is determined. The functionality of the Perfectum CRM+ERP system for small and medium-sized businesses is considered. The author proposed the use of such systems for small and medium-sized businesses.

Creating a platform for costless personalization in clothing.

This study analyzes the role of co-invention in the creation of a platform for print-on-demand-clothing, or PODC. Co-invention is the invention of a new business process to complement new technology, and turn it into a valuable commercial service. PODC copies a design onto clothing with immaterial effect on the cost, and irrespective of the scale of the batch. In its modern form, PODC extends to more than two dozen different pieces of clothing and other items, enabling buyers to personalize clothing with any art. The digital printing machines used in PODC contain numerous technical inventions, while the electronic commerce platform contains the important business processes. The study examines a pioneering PODC platform from Threadless, and analyzes how this new platform emerged from a sequence of co-inventions. The study highlights the level of discretion given to graphic artists to foster trust with the platform, and it shows how a hierarchy of business process co-inventions overcame the coordination issues inherent in building a large scale and new multi-sided platform.

Evaluating the Enterprise Resource Planning (ERP) System of a Bread Manufacturing Organisation from the Perspectives of Stakeholders

Enterprise Resource Planning (ERP) framework integration is an important and foundational business process preparation and knowledgesharing process. The ERP framework has in the past decade been regarded as a vital enabler for organisational performance and functions as an integral feature in today's diverse and competitive market climate. It normally needs considerable feedback in terms of commitment, time, and resources to incorporate an ERP method.In recent research, numerous contributing factors to the ERP's performance or failure were more specifically demonstrated; still, only the ERP's contributions in developed countries were illuminated. Moreover, many developing countries are interested in ERP deployment in their organizations.As Microsoft Dynamics 365 has not been thoroughly researched to date, this study seeks to penetrate an unexplored territory for Malaysia by concentrating on Malaysia-specific results. The importance of this analysis is a detailed review of the spectrum of Microsoft Dynamics 365 operations in supply chain management. Additionally, this analysis aims to help specific sectors and enterprises further grasp the value of Microsoft Dynamics 365 as an enterprise resource planning (ERP) solution. A reasonable amount of evidence would be supplied that addresses the feasibility, usefulness, and practicality of Microsoft Dynamics 365.This research aimed to discover variables that impact ERP users in an ERP environment, with the intention of gaining a more detailed understanding of the end-user ERP output through a qualitative case study. It is important to recognise all of the influences on the stakeholders in the ERP management and in this study, the Microsoft Dynamic 365 (D365) was the target system. The study utilized a qualitative research framework that combines computational techniques and mathematical estimation for data collection and interpretation. The ERP data obtained are the data required for answering the study questions.The findings of this study show the importance of stakeholders and ERP Framework as well as ERP system such as D365 in promoting individual ERP successes. The researcher also looked at the views of stakeholders on the impact of system quality. This relationship was investigated from the viewpoints of the end-users, stakeholders. Understanding the relative value of the information system factors places an emphasis on the vital performance factors perceived by end consumers by organisations and suppliers. Ingeneral, the conclusion from the analysis is that the management of the supply chain in extended companies should not expect too much of an ERP system as eventually still needs various customizationwithin certain industries.This study has helped to reduce the discrepancy in the theory of stakeholders regarding the criteria for the selection of systems and methods for bread production in Malaysia, although some of the criteria and methods provided for in the theories might not be prominent in the real world. Practitioners tend to respect and comply with the requirements of the organisation over the more sophisticated ERP scheme.

СТРАТЕГІЧНІ АСПЕКТИ АНТИКРИЗОВОГО УПРАВЛІННЯ ПІДПРИЄМСТВАМИ ПАСАЖИРСЬКОГО КОМПЛЕКСУ ЗАЛІЗНИЧНОГО ТРАНСПОРТУ

The article establishes that the current functioning of railway enterprises, which is characterized by the presence of a maximum number of destabilizing factors, gives rise to many crisis phenomena in the activity of the passenger complex. Anti-crisis management is a qualitative basis for overcoming these negative trends. It has been established that the basis for ensuring the effectiveness of anti-crisis management of the passenger complex of railway transport is an appropriate system built on the principles of strategic management with disclosure of the features of the use of basic strategic tools in this process, as well as taking into account the features of management of JSC "Ukrzaliznytsia". One of the key tools of strategic management is strategic control, which in the conditions of the global transformation of factors of the external and internal environments should become a determining link in all subsystems of anti-crisis management of enterprises of the passenger complex. Subjects of strategic control in the system of anti-crisis management of the passenger complex of railway transport of Ukraine should include: business model; potential, which is a set of special skills and knowledge possessed by an organization or an individual, able to perform one or more critically important business processes in a way that no one else can, which allows to conduct a successful competitive struggle for a long time, strategic initiatives, the company's management process, corporate culture, opportunities. This will make it possible to ensure the effectiveness of the anti-crisis management system due to the timely and maximally complete achievement of the established strategic development guidelines, regardless of any change in the factors of both the external and internal environments of the functioning of the passenger complex of Ukraine. In general, the proposed system is aimed at the formation and improvement of the process of anti-crisis management of the passenger complex of railway transport due to the improvement of its strategic foundations of anti-crisis management through a review of the place and, accordingly, the role of strategic control in this system.

Comprehensive approach to the efficiency assessment of the business model of the aviation enterprise based on business process innovation

The improvement of theoretical and methodological approaches to the formation of innovativeness of business processes of enterprises has been carried out. A model of innovativeness of business processes has been formed, which takes into account the principles, goals, methods of improving the management of business processes and the factors of influence on them. The main directions of the formation of an effective business model of an aviation enterprise based on the innovativeness of business processes are investigated and strategic directions of its provision are proposed. At the same time, the following aspects of enhancing the innovative activity of an aviation enterprise are highlighted as: the influence of the external and internal environment, innovative activity, analysis of the innovative potential and innovativeness of business processes. An integrated approach to assessing the effectiveness of the business model of an aviation enterprise based on the innovativeness of business processes has been formed. This approach allows to provide the necessary level of innovative flexibility of the aviation enterprise and independence in the application of innovative business processes. The author has carried out a practical implementation of the applied approach at aviation enterprises. The study made it possible to identify the most important business processes for aviation enterprises. These include: the level of support (provision) of innovation, the turnover ratio of current assets, the provision of material and technical resources. As a result of the assessment, these business processes have the highest scores (4.55; 4.43 and 4.26, respectively). The assessment of the financial stability of aviation enterprises in the market was carried out and the indicators of the assessment were calculated. An integral indicator of the financial stability of aviation enterprises has been determined, according to which the problems of the effective functioning of Ukrainian aviation enterprises have been identified. At the same time, small aviation enterprises suffer losses and are characterized by a low level of financial stability

ВПЛИВ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ НА УПРАВЛІННЯ ЗНАННЯМИ БУДІВЕЛЬНИХ ПІДПРИЄМСТВ

The presence of an efficient system of managing knowledge and intellectual capital (that complement each other) becomes one of the major factors in the operational adaptation of the enterprise to the changes of the environment, in the programming of these changes, in ensuring high competitiveness and sustainable development. Knowledge management at the tactical level must be derived and subordinated to the strategic level that is to the vision of the structural construction of the enterprise on the basis of knowledge. It has been proved that knowledge management is a concept of strategic enterprise management that is focused on increasing the value of an enterprise, based on the skillful acquisition and use of knowledge and the creation of intellectual capital. Intellectual capital includes components created on the basis of management of knowledge resources (assets) that can become the basis for obtaining the benefits, which in the strategic perspective facilitate the increase in the enterprise value. An important part of this capital is the key competence that relates to the potential operational opportunities created as a result of organizational learning. Intellectual capital is based on knowledge, although it includes other valuable components, such as commercial brand or customer relationships. In the proposed approach, intellectual capital should include certain components such as human capital, customer capital, market capital and organizational capital, as well as the interconnections between these components. The division of intellectual capital into market and organizational (the components of structural capital) was conducted in order to focus knowledge management on the processes that are the most important for the enterprise. Improving key competencies and managing customer relationships are explained as two of the most important business processes that affect its creation. Knowledge management and organizational learning are considered to be the basis for creating intellectual capital. Improving key competencies and managing customer relationships are explained as two of the most important business processes that affect its creation.

Formalization and Model Checking of BPMN Collaboration Diagrams with DD-LOTOS

Business Process Model and Notation (BPMN) is a standard graphical notation for modeling complex business processes. Given the importance of business processes, the modeling analysis and validation stage for BPMN is essential. In recent years, BPMN notation has become a widespread practice in business process modeling because of these intuitive diagrams. BPMN diagrams are built from basic elements. The major challenge of BPMN diagrams is the lack of formal semantics, which leads to several interpretations of the concerned diagrams. Hence, this work aims to propose an approach for checking BPMN collaboration diagrams to guarantee some properties of smooth functioning of systems modeled by BPMN notation. The verification approach used in this work is based on model checking techniques. The approach proposes as a first step a formal semantics of the collaboration diagrams in terms of the formal language DD-LOTOS, i.e., a phase of the transformation of collaboration diagrams into DD-LOTOS. This transformation is guided by applying the inference rules of the formal semantics of the DD-LOTOS formal language, and we then use the UPPAAL model checker to check the absence of deadlock, safety properties, and liveness properties.

Menadžment procesa revizije nabavki

The paper will present the way in which the procurement audit process takes place in a particular settlement entity. The paper is presented in nine parts in a way that at the beginning of the paper defines key concepts, so through segregation and identification of risks in the procurement process, it is necessary to define the necessary criteria that must be met in the process of controlling procurement procedures. in the audit of the financial statements of the entity. As one of the most important business processes in the company is the audit of the procurement process due to the fact that it represents a significant component of financial statements, both balance sheet and income statement, the authors are of the opinion that the work will contribute to persons performing procurement activities. to manage the procurement audit process, identify problems in the same as well as ways in which problems could be overcome.

Metode Enterprise Architecture Planning Untuk Merencanakan Sistem Informasi Manajemen Anggaran Perguruan Tinggi Swasta

The success of higher education can be seen from the performance of education, research and community service, and university governance. The use of information technology is very influential in organizational performance. Budget management and expenditure are some of the important business processes in a university involving several work units so that integration system is needed. The purpose of this study is to plan an Enterprise Architecture budget and information system of expenditure management that is integrated with systems in other work units. An Enterprise Architecture Planning (EAP) is a methodology for making enterprise architecture planningby focusing on data management architecture, application creation architecture, and technology architecture. Those will be used as well as the implementation of architecture to support the achievement of organizational goals, namely integration system. The results of this study are Blue Print of Architecture Enterprise budget and expenditure management information systems in Higher Education. This Blue Print of Enterprise Architecture information system includes several business processes, namely business processes, budget management, payroll, asset management, HR management, and attendance. This compiled architecture is still found gap. For example, there are still entities that must be added (add), retained (replaced), replaced (removed) and removed (remove), with details of 17 Added entities, 1 Retained entity, 14 Replaced entities, and 0 Removed entity. In conclusion, the total gap is 32 entities.

Modeling the assessment of the industrial enterprise performance with a balanced scorecard

This article proposes a techniques package for the development and use of a balanced scorecard to assess the industrial enterprise management activities effectiveness. These methods allow us to create a system model for evaluating the effectiveness of enterprise management activities. Since effective management activity is one of the most important elements for the successful functioning of any enterprise, its important business process, the importance of evaluating such activities is beyond doubt. At the end of the planning period, an assessment is made in percentage terms of the marketing activities effectiveness of each enterprise marketing service employee. For these purposes, the final coefficient of key performance indicators is calculated. Using a rating scale, we evaluated the effectiveness of marketing management of an industrial enterprise using the concept of a balanced scorecard. The following indicators were identified as elements of the FAROUT scale: future orientation, accuracy, resource efficiency, objectivity, usefulness and timeliness. These indicators are the basis for evaluating marketing activities. The relevance of this study is based on the fact that using various methods of evaluating marketing activities; you can adapt to market changes and choose the optimal development strategy.

ACCOUNTING OUTSOURCING

Abstract The interpretation of accounting outsourcing is considered. The concept of "outsourcing" from the standpoint of a commercial institution (as a full or partial delegation on contractual terms of a business process to ensure the quality of management of the entity to service an outsourcer specializing in the field) and outsourcing company (as an outsourcer, specializing in the relevant field, i.e. the implementation on the basis of the contract of a certain business process of the client company) is specified. Entities that take out certain business processes in accordance with the outsourcing agreement are listed. Objects of accounting, in particular for the outsourcer – the process of providing services to a new client, for the client company – the cost of outsourcing are determined. The classification of accounting outsourcing is considered, taking into account the requirements for its organization on the following grounds: time period (outsourcing of long-term and temporary nature); order of cooperation (outsourcing remote and stationary); implementation mechanism (cross and direct outsourcing); list of works (full and partial outsourcing). The list of accounting outsourcing services in Ukraine in general is given. The advantages of accounting outsourcing are shown: the cost of services is much lower than maintaining an accounting service; high qualification of employees of the outsourcing company allows to save money on staff training; the ability to clearly focus management on more important business processes than accounting; lack of turnover of accounting staff; protection against accounting errors, as the activities of many outsourcing companies are insured, in case of error, such firms pay fines. The shortcomings of accounting outsourcing by Ukrainian enterprises are analyzed: this is a possible outflow of information; forced change of outsourcing service provider; the need for production accounting by the enterprise itself to ensure greater efficiency, confidentiality; formal reporting by an outsourcing company. Accounting outsourcing is a promising area for businesses, but you need to be careful when choosing an outsourcing company. The analyzed advantages and disadvantages of accounting outsourcing will allow further research related to the justification of the feasibility and effectiveness of this type of outsourcing services. Keywords: outsourcing, outsourcer, outsourcing company, accounting outsourcing