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Outsource manufacturing in accounting records

Świetla Katarzyna, Toborek-Mazur Joanna

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2023

z. 175

547--560

Purpose: Outsourcing is becoming an increasingly common source of utilizing the resources available in the economy, while improving their quality and reducing the necessary costs. The paper aims is to indicate the contemporary role of production outsourcing based on an attempt to define it and to present the accounting records of the obtained work results. Methodology/Approach: The basic research methods used to verify the problem and the answers to the questions indicated by the authors were a query of literature, available scientific research in the field of outsourcing and an analysis of cases of using production outsourcing against the background of an analysis of their accounting treatment in selected entities. Findings: The authors point to an ambiguous and debatable approach to recognizing in the books of account assets received by the service recipient from the service provider as goods or finished goods. Based on the analysis they tend to treat the elements created as a result of external services as finished goods. Practical implications: Due to the multiplicity of different forms of outsourcing, as well as barriers to companies’ ability to use it, the results of the research cannot be generalized to all manufacturing enterprises. The conclusions drawn by the authors suggest the need for further exploration of the indicated research field. Originality: The contribution of the authors is the presentation of the legitimacy of outsource manufacturing and an attempt to organize the accounting treatment of the effects of external services provided by the contract manufacturer in the books of the outsourcing recipient.