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Outsourcing cost accounting and providing outsourcing services income accounting

Ivanova M.   (Moscow State University of Technologies and Management)

This article summarizes data on accounting costs associated with bringing the outsourcer to perform the services to the contracting authority under the outsourcing agreement. The article also deals with the accounting outsourcing revenues from the outsourcing services provision.

Keywords:outsourcer, the contracting authority, outsourcing services, cost accounting, contract with a third party.
 

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Citation link:
Ivanova M. Outsourcing cost accounting and providing outsourcing services income accounting // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№03-04. -С. 16-19
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