However, each company involves many tasks that are not crucial or are purely technical. Such tasks include keeping records, filing reports, paying taxes, accruing and paying wages.

For business owners, it is more profitable to hand over such tasks to an external contractor (accounting firm) than to spend energy and time on performing secondary functions for which they do not have the appropriate competence.

After all, the selection, training, motivation, maintenance and control of qualified personnel capable of performing accounting functions is itself a complex task, requiring valuable time of owners and managers, but often unjustified.