ТРЕНДЫ ГЛОБАЛЬНОГО ФИНАНСОВОГО АУТСОРСИНГА КАК ИНСТРУМЕНТА В УПРАВЛЕНИИ ФИНАНСАМИ

The article discusses the topical issue of foreign experience of applying outsourcing in global financial management of business entities. It substantiates that the global financial outsourcing including the global financial outsourcing is one of the tools which transform and integrate the emerging economies into the world economy. The research examines the conceptual apparatus as well as clarifies the economic essence of the global financial outsourcing. The paper investigates the use of global outsourcing financial tools in accounting and financial management of business entities in three economic regions -America, EMEA, Asia Pacific. To determine the trends in global financial outsourcing services, quarterly expenses for outsourcing — the contracts and their dynamics at the global, regional and sub-markets for the period from the second quarter of 2013 (2Q13) to the second quarter of 2015 (2Q15) — have been studied. The research work has revealed that the largest customers of global financial outsourcing services include companies in the US, the UK, France, Germany and the largest providers of services are Romania, Poland, Moldova, Czech Republic, Slovakia. The percentage of Russian companies providing global financial outsourcing services is small. Suggestions on increasing the activity of Russian outsourcers in value added chaining are brought forward.