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ИД «Финансы и кредит»






International Accounting

Outsourcing-based development of accounting and analytical support for the agricultural organizations' activities

Vol. 26, Iss. 11, NOVEMBER 2023

Received: 17 August 2023

Received in revised form: 21 September 2023

Accepted: 26 October 2023

Available online: 16 November 2023


JEL Classification: M41, Q56

Pages: 1226–1247


Vladimir G. SHIROBOKOV Voronezh State Agrarian University named after Emperor Peter the Great (VSAU), Voronezh, Russian Federation


Nadezhda E. BABICHEVA Voronezh State University (VSU), Voronezh, Russian Federation


Andrei S. SOZONOV Voronezh State Agrarian University named after Emperor Peter the Great (VSAU), Voronezh, Russian Federation


Subject. This article discusses the transfer of secondary and main functions in the business processes of an agricultural organization to outsourcers, which can help the enterprise optimize the investment of resources and improve the efficiency of their use, as well as meet various requests of stakeholders in the field of accounting and analytical information on the activities of agribusiness entities.
Objectives. The article aims to reveal the main trends in the structural restructuring of the accounting system of agricultural business and characterize the options for organizing the accounting and analytical system of the subjects of the agri-food complex on the basis of outsourcing.
Methods. For the study, we used analysis, synthesis, comparison, observation.
Results. The article describes the modern processes of accounting interaction between agribusiness and external users in the context of the specifics of agricultural production, reveals the essence of outsourcing, including accounting, and highlights various aspects of the outsourcer's work.
Conclusions. The development of accounting in the context of the digitalization of the economy and the automation of accounting and analytical processes on the basis of outsourcing makes it possible to optimize the business processes of agricultural organizations and the relevance of information support for management decisions.

Keywords: outsourcing, accounting, economic analysis, agriculture, reporting


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