BİLİŞİM TEKNOLOJİLERİNDE DIŞ KAYNAK KULLANIMI VE DIŞ KAYNAK KULLANIMI İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ
OUTSOURCING IN INFORMATION TECHNOLOGIES AND ACCOUNTING OF OUTSOURCING TRANSACTIONS

Summary/Abstract: The aim of this study is to determine which of the outsourcing or financial leasing transactions will have the optimal effect on the efficiency of the enterprise in order to increase the competitiveness of the enterprises, to what extent these two methods will affect the production costs and how the accounting records will be realized within the framework of Turkish Accounting Standards. Many domestic and foreign businesses prefer outsourcing to reduce costs, focus on core competencies, increase flexibility, downsize, provide risk sharing, restructure, reduce investment expenses and improve quality. However, although outsourcing is widely used, it is observed that this method is often confused with financial leasing. In the literature, no study has been found regarding the accounting of the cost advantages of outsourcing offered to businesses. For this reason, this study aims to solve the accounting problems experienced by outsourcing businesses.

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