The purpose of the article is to study the advantages and risks of accounting outsourcing and justify the feasibility of its use as a method of modern accounting at enterprises of Ukraine. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of practical tools for the implementation and institutional support of the development of accounting outsourcing. In the process of research and systematization of the obtained results, general scientific and special methods wereused: abstract-theoretical; historical; dialectical; induction and deduction, analysis and synthesis; formalization and comparison. Results. One of the ways to solve this complex problem is the transfer of accounting of the enterprise to specialized firms on the terms of application of accounting outsourcing. This form of accounting allows enterprises to focus on the most profitable activities and reduce the cost of maintaining their own accounting structure. According to the results of the study of the legislative framework of Ukraine, literary sources and practical application, a generalized characteristic of the essence of outsourcing has been formed. The analysis of advantages and risks of alternative accounting options is carried out and factors that encourage enterprises to switch to accounting outsourcing are identified. It is established that accounting services on the terms of outsourcing in Ukraine are provided both directly for accounting and financial reporting, and for the performance of works that are not related to the current accounting. The main factors that prompt enterprises to the need to switch to accounting outsourcing are: a high level of loading from the processing of accounting information, a significant amount of overhead costs; frequent changes in legislation; lack of highly qualified accounting staff. Customers of protein outsourcing services are: large companies and banks that are able to ensure transparency of information; foreign companies, banks and their branches accustomed to transparency of information; state organizations with legal information; young enterprises for which outsourcing is necessary at the stage of outsourcing; private entrepreneurs and small businesses. It is confirmed that outsourcing, as a form in the organization of accounting at the enterprise, is an object of increased risk. To minimize their risks, the customer may fix in the contract the level of liability of the parties and the conditions for compensation of possible losses. Practical implications. The development of the outsourcing services market in Ukraine requires a modern accountant not only to know accounting and tax legislation, but also the ability to navigate business processes and own software. Modern achievements of automation of accounting processes and information processing affect the form of record keeping and the organization of accounting, allowing you to choose external accounting entities in order to reduce costs. According to the results of the study, the stages of the sequence of the process of outsourcing the accounting process of the customer enterprise are proposed. Value/originality. Accounting outsourcing, with proper regulatory and high-quality methodological support, has every opportunity to become a promising direction in the organization of accounting work at the enterprise. Well-built and implemented outsourcing services should ensure an increase in labor productivity and efficiency of customer information systems, reduce risks during the modernization of existing systems and the introduction of new ones.

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The use of innovative technologies is one of the important foundations for the development of the educational institution in modern conditions. Such technologies contribute not only to improving the quality of the educational process, but also to the creation of an information system for managing an educational institution. Prolonged quarantine forced to pay due attention to distance education. Expanding the information potential before the higher school sets the task of training specialists capable of ensuring the comprehensive development of the enterprise. Therefore, the study and use of innovative teaching technologies in the higher education system of Ukraine is extremely important. The aim of the work is to study the essence, types and use of innovative technologies of training in the training of accounting specialists in higher educational institutions of Ukraine in conditions of distance learning. The paper reveals the definition of innovations in the pedagogical process. The innovative teaching methods common in higher education of Ukraine are considered. There are signs of active learning. Generalization of modern achievements of world practice in the field of higher education was carried out. The role and requirements for a modern accountant and the advantages of innovative teaching methods in the training of accounting specialists are disclosed. Methodology. The research methodology is based on fundamental and general scientific principles. Methodological provisions and principles have found their tactical embodiment in such research methods as: analysis, synthesis, induction, deduction, analogy. Results of the study showed that the main task of the information space of the educational institution, in the conditions of distance learning, is to create safe comfortable conditions for the exchange of information between participants in the educational process. The introduction of technologies for combining online and offline learning in one chain contributes to the development and improvement of the capabilities of all participants in the educational process: students and teachers. A mixed teaching model enables students to improve learning efficiency by improving self-employment skills and the ability to highlight the main thing in the learning process. At the same time, this model contributes to improving the professionalism of teachers. Practical implications. The introduction of active learning methods should encourage students to study accounting disciplines. When preparing higher education applicants for the educational program “Accounting and Taxation” at Vinnytsia National Agrarian University, modern innovative methods are actively implemented in the organization of the educational process. Value/originality. Distance learning is only a forced step in the general stage of education applicants. It is impossible to ignore it, so it is necessary to establish a clear organization of effective and effective training. Analysis of the main possibilities of organizing and implementing distance learning in the educational process of training higher education applicants of the specialty “Accounting and Taxation” makes it possible to assert that in wartime conditions in Ukraine, the remote form of organization of the educational process has become the most optimal and safe. In this situation, mixed and distance learning models developed during the coronavirus pandemic in synchronous and asynchronous modes are becoming useful.

The needs of information support for monitoring the state of the grain industry at different levels of management are investigated. For the purposes of European integration, economic and management processes must be brought to the EU requirements, in particular Directive 1306/2013 Financing, management and monitoring of agricultural policy. The analysis of the grain industry of Ukraine in terms of production indicators, international measurement production of grain crops is carried out. The dynamics of the balance of grain crops in Ukraine for 2015-2020 is studied. The methodological foundations of the formation of basic indicators for monitoring the grain industry are generalized, the components of the structure of its information support are highlighted. The definition of information support for monitoring the grain industry as a process of scientifically grounded collection of data on the selection of objects of observation, systematization and generalization in order to ensure the management process for the formation of an effective agricultural policy is given. Based on the analysis of the state, the features of information resources of the market of services for the production of domestic consumption and export are formed. The needs of managing the grain industry at the micro, meso and macro levels are highlighted. The main directions of monitoring at the macro level for state support for the development of the industry are formulated. Peculiarities of grain industry expenses are revealed on the example of normative materials accompanying the accounting on the chain of formation of value added of the grain industry of agro-industrial complex in the sphere of processing. The features and the need for monitoring the development of the grain industry are investigated and its main criteria for the formation of a national grain strategy, coordination of its development with the situation in the world and the EU are described. The review of measures, contributing to the further development of information support of the grain industry of Ukraine, is carried out.