Статья 'Аутстаффинг в производственной стратегии предприятия' - журнал 'Теоретическая и прикладная экономика' - NotaBene.ru
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Theoretical and Applied Economics

Outstaffing in Relation to the Production Strategy of an Enterprise

Motin Konstantin Viktorovich

Master of Science of the Department of Economics and Company Management at Kazan National Research Technical University named after A.N.Tupolev

420111, Russia, Republic of Tatarstan, Kazan, Karl Marx' str., 10




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The author considers modern methods of management in the field of the taxation for the purpose of decrease in expenses of the enterprise in the form of outstaffing. During research it is shown that this method which is widely applied in a number of the western countries is effective and simple in realization, method of decrease in expenses. On an example, the carried-out practice, it is visually shown on how many powerful the income from application of this method can. It is told about "reefs" which meet to the businessman on this way. The author suggests to make a certain advantage previously. Research is conducted on the basis of the comparative analysis about application of statistical data on the example of the concrete enterprise that allows to present efficiency of outstaffing visually. In work visually dkazano that outstaffing is effective and simple in realization, method of decrease in expenses of the organization. The author made an attempt of application of a method of outstaffing in practice of the Russian business and compared legitimacy of such tactical actions in the conditions of the modern Russian legislation in comparison with foreign practice.

Keywords: outstaffing, enterprise, lessee, employee, lessor, tax code, simplified taxation scheme, tax burden, treaty, transfer
This article written in Russian. You can find full text of article in Russian here .

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V. S. Vitko, E. A. Tsaturyan. Yuridicheskaya priroda dogovorov autsorsinga i autstaffinga. 2012g.-128s.
B.A. Anikin. Autsorsing i autstaffing. 2008g.-320s.
Nalogovyi kodeks Rossiiskoi Federatsii (NK RF).
Sait https://ru.wikipedia.org
Frumina S.V., Kiseleva T.Yu., Dzusova S.S. Osobennosti nalogooblozheniya nekommercheskikh organizatsii v Rossiiskoi Federatsii // Nalogi i nalogooblozhenie. - 2014. - 9. - C. 837 - 845. DOI: 10.7256/1812-8688.2014.9.13082.
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