FACTORS OF THE DEVELOPMENT OF OUTSOURCING OF ACCOUNTING FUNCTIONS IN UKRAINE: MANAGEMENT AND ECONOMIC DIMENSIONS

The main managerial and economic factors influencing the development of outsourcing of accounting functions in Ukraine are studied. The prerequisites for the growth of demand for accounting outsourcing among domestic enterprises in the context of digitalization, cost optimization and growing requirements for transparency of financial information are revealed. The main barriers to the implementation of external accounting are analyzed. The directions for forming an effective strategy for the development of outsourcing relations in the field of accounting are proposed, taking into account modern management challenges.