OUTSOURCING — AS A TOOL FOR INCREASING THE EFFICIENCY OF SMALL AND MEDIUM-SIZED BUSINESSES IN UKRAINE

The article is devoted to the analysis of outsourcing as one of the tools for increasing the efficiency of business activities of domestic small and medium-sized businesses in modern economic conditions and the growing inconsistency of production organization with the task of economic growth. It has been proven that outsourcing as a business method allows you to get rid of non-core functions that burden the structure, reduce costs, increase profitability, and focus on priority activities to ensure sustainable competitive advantages. The use of outsourcing at the enterprise helps to solve a number of problems of functioning and development, and, in addition to reducing costs, to increase the degree of adaptability to changes in the external environment, to increase the quality of products, and to reduce the level of risk of activity. The main scientific approaches to the definition of the concept of outsourcing are considered, the criteria for the selection of outsourcing firms are determined in the context of the distribution of the main types of integration of outsourcing into the business processes of the customer enterprise. A list of additional benefits from engaging outsourcing in accordance with current legislation and the main advantages and disadvantages of integrating outsourcing into the business processes of the enterprise has been created. An analysis of the features of the integration of outsourcing into the business processes of the customer enterprise is given, the main risks and development prospects are highlighted, and the calculation of the efficiency of outsourcing integration into the business processes of the customer enterprise by determining the indicator of economic benefit is given. According to the results of the conducted research, the necessity of improving the legislative regulation of outsourcing activities and further development of outsourcing by expanding the sphere of influence of outsourcing activities to a wider range of economic activities was confirmed.