Outsourcing is a very effective tool in increasing the competitiveness and flexibility of the company and its successful reorganization. The article highlights the approaches of domestic and foreign scientists to the role of outsourcing in Ukraine and the world. We were convinced of the need for its evaluation and analysis. The results of the study showed the practicality of outsourcing in Ukrainian companies. The article identifies the need to change the legal framework governing this area. We identified the main problems and suggested ways to improve outsourcing. We have studied the world experience of applying this phenomenon in various fields. We analyzed the dynamics of countries around the world that use outsourcing. The purpose of this article is to study outsourcing as a tool to reduce costs and increase business profitability, its forms and types, sources of formation and development, the practice of outsourcing by different companies and development opportunities in domestic enterprises. Despite the large number of existing scientific papers on the evaluation of outsourcing as one of the links of national wealth, the issues of analysis are still incompletely worked out, and the methods used are contradictory. We conducted a comparative cost analysis using the option of outsourcing accounting and the content of its own accounting structure. The work analyzed the risks and disadvantages of using outsourcing services for Ukrainian business and developed a number of factors to improve outsourcing in Ukraine, namely: improving legislation, reviewing the tax system, holding large-scale conferences and symposia, marketing activities, restoring the education system. The analysis showed that to increase the role of outsourcing, special attention should be paid to the collection of systematization and analysis of information used in the decision to transfer business processes or functions. Qualitatively planned and mutually agreed outsourcing can significantly improve the company's performance and increase its market value.

outsourcing, offshoring, profitability, IT outsourcing, enterprise management, costs, accounting services