Subject. This article explores the features and problems of the organization of accounting of financial results at a small enterprise in terms of outsourcing. Objectives. The article aims to develop recommendations for improving the arrangements for accounting for financial results of a small enterprise in the conditions of using outsourcing. Methods. For the study, we used the systems and process approaches, analysis and synthesis, induction and deduction, and the theoretical and practical materials arrangement. Results. The article describes the features of the activities of a small enterprise and determines their impact on the arrangement and accounting for financial results, considering the commercial small enterprise OOO Metacom, the main activity of which is the wholesale of waste and scrap, as a typical case study. The article also presents certain author-developed recommendations on improving the analytical accounting of income and expenses, setting up primary accounting, introducing an electronic document management system, and determines the advantages of a small enterprise when transferring accounting to outsourcing. Conclusions and Relevance. The implementation of the proposed recommendations will contribute to improving the efficiency of the accounting process and the validity of management decisions to maximize the profits of a small commercial enterprise. The results of the study can be useful to a wide range of readers interested in the organization of accounting for financial results at a small enterprise in the conditions of outsourcing. They can also be used in practical work and in the educational process of higher educational institutions.
Keywords: accounting, management accounting, small enterprise, financial result, income and expenses, profit, outsourcing accounting company
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