ORGANIZATION OF CONSULTING ACTIVITIES IN ACCOUNTING AND TAXATION
Abstract
The purpose of the article is to study the main aspects of the organization of consulting activities in the field of accounting and taxation for the formation of approaches to improving the quality of consulting services at enterprises. The urgency of researching the problems of organizing consulting activities in the field of accounting and taxation is determined by the complexity of tax legislation and the need to comply with constantly changing normative and regulatory requirements. Consulting services become an integral part of business processes of enterprises, helping them adapt to new challenges, reduce tax risks and optimize financial activities. This article discusses the key aspects of the organization of consulting activities in accounting and taxation, which allows to ensure effective management and stable development of enterprises. The research methodology is based on the use of qualitative and quantitative methods of analysis. In particular, a review of the literature was conducted in order to determine the existing approaches to the organization of consulting activities and their effectiveness. The method of comparative analysis was also used to evaluate different models of consulting in the context of their impact on the financial results of enterprises. An important element of the research was the study of publications of managers and specialists of consulting companies, which allowed to collect empirical data on current practices and problems in this field. The results of the study showed that the successful organization of consulting activity in accounting and taxation depends on several key factors. First, the structural elements of the consulting process must be clearly defined, including the stages of analysis, planning, implementation and monitoring. Secondly, methodological approaches to the provision of consulting services should be based on effective approaches and meet the specific needs of clients. The use of modern information technologies significantly increases the efficiency of consulting activities, ensuring accuracy and speed of data processing. The analysis of the activities of consulting companies made it possible to develop recommendations for optimizing tax planning and reducing tax risks. The practical value of the article lies in the fact that its results can be used by both consultants and managers of enterprises to improve the efficiency of financial management and compliance with tax legislation. The recommendations proposed in the article contribute to the improvement of the quality of consulting services and the adaptation of enterprises to changes in the legislative environment.
References
Грудзевич Ю. І. Основні напрями консультування у сфері впровадження, використання та удосконалення облікових програмних комплексів. Економічний часопис Волинського національного університету імені Лесі Українки. 2022. № 2(30). С. 32–38.
Грудзевич Ю. І., Скорук О. В. Обліково-аналітичне забезпечення консалтингу у сфері розстрочення сплати податкових зобов’язань. Вісник Львівського торговельно-економічного університету. Економічні науки. 2021. №65. С. 111–115.
Дзямулич М. І. Особливості страхування інвестиційних проектів в умовах нестабільності фінансових ринків. Економічний форум. 2011. № 1. С. 185–189.
Дзямулич М. І. Сутність електронних грошей в сучасній фінансовій системі. Економічні науки. Серія «Облік та фінанси». 2010. № 7(25). Ч. 4. С. 181–185.
Дзямулич М. І., Рейкін Ю. Ю. Подвійний цифровий та зелений перехід в контексті формування стійкої економічної системи. Економіка та суспільство. 2024. № 61.
Чалюк Ю. О. Соціальні послуги в умовах соціалізації глобальної економіки: теорія та практика : монографія. Київ : КНЕУ, 2022. 320 с.
Чалюк Ю. О. Суспільство 5.0 у японській концепції кейданрен. Mechanism of an Economic Regulation. 2023. № 1(99). С. 65–74.
Chudovets V., Stashchuk О., Havryliuk О., Brodska I., Tkachuk I., Grudzevych, Y. Development of accounting and taxation of smes as a factor of macroeconomic stability of the country in the context of global challenges: a case study of Ukraine. AD ALTA : journal of interdisciplinary research. 2021. Vol. 11(1). Special Issue XVIII. Рp. 11–16.
Deelmann T. Consulting: Characterization of concepts and connections. Advances in consulting research: Recent findings and practical cases. 2019. Pp. 31–52.
Verbivska L., Lagodiienko V., Filyppova S., Papaika O., Malin O., Neustroiev Y. Regulatory Policy of the Entrepreneurship Development as a Dominant of Economic Security of the National Economy. International Journal of Safety and Security Engineering. 2022. Vol. 12(5). Pp. 543–552.
Visscher K. Design Methodology in Management Consulting. Twente : Twente University Press, 2001. 237 p.
Hrudzevych, Yu. I. (2022). Osnovni napriamy konsultuvannia u sferi vprovadzhennia, vykorystannia ta udoskon-alennia oblikovykh prohramnykh kompleksiv [The main directions of consulting in the field of implementation, use and improvement of accounting software complexes]. Ekonomichnyi chasopys Volynskoho natsionalnoho uni-versytetu imeni Lesi Ukrainky, vol. 2(30), pp. 32–38. (in Ukrainian)
Hrudzevych, Yu. I., & Skoruk, O. V. (2021). Oblikovo-analitychne zabezpechennia konsaltynhu u sferi rozstrochen-nia splaty podatkovykh zoboviazan [Accounting and analytical provision of consulting in the field of deferred payment of tax liabilities]. Visnyk Lvivskoho torhovelno-ekonomichnoho universytetu. Ekonomichni nauky, vol. 65, pp. 111–115. (in Ukrainian)
Dziamulych, M. I. (2011). Osoblyvosti strakhuvannia investytsiinykh proektiv v umovakh nestabilnosti finansovykh rynkiv [Peculiarities of insurance of investment projects in conditions of instability of financial markets]. Ekonomichnyi Forum – Economic Forum, vol. 1, pp. 185–189. (in Ukrainian)
Dziamulych M. I. (2010) Sutnist elektronnykh groshei v suchasnii finansovii systemi [The essence of electronic money in the modern financial system]. Ekonomichni nauky. Seria “Oblik ta finansy”, vol. 7(25), part 4, pp. 181–185. (in Ukrainian)
Dziamulych, M. I., & Reikin, Yu. Yu. (2024). Podviinyi tsyfrovyi ta zelenyi perekhid v konteksti formuvannia stiikoi ekonomichnoi systemy [Double digital and green transition in the context of the formation of a sustainable economic system]. Ekonomika ta suspilstvo, vol. 61. (in Ukrainian)
Chaliuk, Yu. O. (2022). Sotsialni poslugy v umovakh sotsializatsii globalnoi ekonomiky: teoria ta praktyka [Social services in the conditions of socialization of the global economy: theory and practice]. Kyiv: KNEU. (in Ukrainian)
Suspilstvo 5.0 u iaponskii kontseptsii keidanren [Society 5.0 in the Japanese concept of keidanren]. Mechanism of an Economic Regulation, vol. 1(99), pp. 65–74. (in Ukrainian)
Chudovets, V., Stashchuk, О., Havryliuk, О., Brodska, I., Tkachuk, I., & Grudzevych, Y. (2021). Development of accounting and taxation of smes as a factor of macroeconomic stability of the country in the context of global challenges: a case study of Ukraine. AD ALTA : Journal of interdisciplinary research, vol. 11(1), special issue XVIII, pp. 11–16.
Deelmann, T. (2019). Consulting: Characterization of concepts and connections. Advances in consulting research: Recent findings and practical cases, 31–52.
Verbivska, L., Lagodiienko, V., Filyppova, S., Papaika, O., Malin, O., & Neustroiev, Y. (2022). Regulatory Policy of the Entrepreneurship Development as a Dominant of Economic Security of the National Economy. International Journal of Safety and Security Engineering, vol. 12(5), pp. 543–552.
Visscher, K. (2001). Design Methodology in Management Consulting. Twente: Twente University Press. 237 p.
This work is licensed under a Creative Commons Attribution 4.0 International License.