Ostapenko T. Outstaffing as a possible form of organization of cost controlling in agriculture

Abstract

The article reveals the main aspects of outstaffing as a possible form of organization of cost controlling in agriculture. The author analyzed the regulatory and legislative framework of outstaffing in Ukraine, which includes the Law of Ukraine “On Employment of Population”, the Tax Code of Ukraine, and the Order of giving of permissions on employment of employees who will further perform work proposed by other Ukrainian employers (confirmed by the Decree of the CMU from 20 May 2013 № 359). The author determined that permissive procedures are not required in order to provide outstaffing and entities, which employ a staff that will further perform work proposed by other employers, are to be registered by the Sate Employment Service of Ukraine. Such employers are registered in accordance with the Ukrainian codes of the CTEA (Classification of Types of Economic Activities). According to data of the official website of the State Employment Service of Ukraine, shares of entities, which provide outstaffing services, are calculated for the regions of Ukraine. Obligatory conditions of oustaffing providing in Ukraine are considered. Elements, which form value of outstaffing services and an order of making of payments for outstaffing services are observed. The article summarizes the main advantages of the mentioned type of services for agricultural enterprises – that is, companies that receive employees (advantages include reduction of indirect costs and costs for search and hiring of qualified staff; optimization of tax costs; decrease of a tax amount). An author’s definition of outstaffing is proposed. Firstly, outstaffing is considered as services of employers, who hire workers that will further perform work proposed by other employers. Secondly, the concept is defined as a strategy of controlling aimed at reduction of enterprise’s costs