Accounting consulting as a tool for optimizing the company

Abstract

The article examines the essence of the accounting and analytical system of the enterprise, determines that its main purpose is information and analytical support of management processes at the enterprise, as well as ensuring compliance with legislative norms, regulatory requirements and ethical standards. It is noted that on the basis of the received information, the risks of non-compliance with financial, tax, corporate and anti-corruption legislation are identified, development priorities are determined. The acceleration of the process of collection and processing of accounting information is facilitated by the digitization of accounting and analytical systems, which allows obtaining the necessary information practically in real time, ensuring the continuity of monitoring of economic transactions and reducing the impact of the human factor. In addition, the accounting and analytical system of the enterprise is an important element of ensuring stability, economic security and trust on the part of stakeholders. The authors note that the modern business environment is characterized by growing regulatory complexity, total digitization of business processes, a shortage of resources and a high level of competition. It is becoming increasingly difficult for businesses to maintain market positions due to frequent changes in legislation, dynamic development of technologies, variability of customer needs and intense competition. The use of consulting services is relevant in this context, which allows to form additional competitive advantages through consulting in problematic issues and the development of relevant recommendations by specialized outsourcing companies. The study identifies the reasons that stimulate business to use accounting consulting, identifies the main advantages and disadvantages of using accounting consulting. Factors affecting the formation of the price of accounting consulting services have also been determined. The article draws attention to the fact that today in the state classifier of types of economic activity, consulting services are not singled out as a separate type of activity, which causes certain difficulties in evaluating the indicators of the consulting services market. Also, the evaluation of the market for consulting services is complicated by the lack of clearly defined categories of costs associated with consulting services in the financial statements of the enterprise. The expediency of the business using consulting services in order to optimize the accounting and analytical systems of the enterprise has been studied. The peculiarities of the development of the Ukrainian accounting consulting market are considered, the main problems inhibiting the development of consulting activities in Ukraine are identified.