Finance and Accounting Outsourcing services provide accounting functions like bookkeeping, accounts payable/receivable, payroll, and financial reporting to clients. AIM Group offers these services using three outsourcing options - uploading documents to an FTP server, allowing remote access to clients' systems, or using online accounting software. They ensure quality and security of clients' financial data through certifications, technology infrastructure, and process methodology. AIM Group's pricing models include full-time employee equivalents or hourly rates.

1. Finance and Accounting Business Process
Outsourcing Services

2. 2
Concept of FAO BPO
Finance and Accounting Outsourcing has become the integral part in a world of competition
where accounting services providers and accounting services buyers are mutually benefited through
the exchange of quality accounting services for money. Outsourcing accounting function means one
less internal function that takes time and resources away from what really determines a company’s
success. Outsourcing has become a norm for the companies to cut their costs and time on routine
activities.
The basic concept, which lies behind the most of the Finance and Accounting Business Pro-
cesses Outsourcing (BPO) deals is the labor arbitrage opportunities. Achieving cost savings through
labor arbitrage and improved efficiency are most sought outcomes of the outsourcing initiatives.
Finance and Accounting Outsourcing is the best management strategic tool to offload the
burden of critical non-core functions through outsourcing so as to manage them in a more efficient,
productive and profitable manner. This will not only help you to focus on core functions but will im-
prove your bottom line significantly up to 70% by way of saving in labor cost and overheads.
0
1000
2000
3000
4000
5000
6000
5,079 5,235
4,596 4,512
4,080
2,833
1,800
Sweden UK Germany Canada France Italy FTE
pricing model of
outsourcing
USD/month Senior accountant salaries comparison
Average 4,389
“In the long run, outsourcing is another form of
trade that benefits the US economy by giving us
cheaper ways to do things.”
Janet Yellen, Chief Economist
to President Bill Clinton,Wall Street Journal.
70% 70% of saving in labor cost and overheads.

3. 4
Recently, IBM Research team analyzed
the financials of 244 publicly traded
companies that entered into outsourc-
ing programs between 2001 and 2012.
That analysis revealed a correlation
between outsourcing and significant
improvement in business performance.
The results of the study demonstrate
that outsourcing clients consistently
outperform their peers on key finan-
cial metrics, including Selling, General
and Administrative (SG&A) expenses,
Earnings Before Taxes (EBT), Operating
Income and Return on Assets (ROA).
The results also demonstrate that
companies that choose to outsource
experience significant improvements
in their financial performance com-
pared to their performance levels prior
to outsourcing.
Advantages
Outsourcing, largely, has been a management tool available to only large companies. AIM
Group is catering to the needs of various small and medium size business enterprises. AIM Group seeks
to help those looking for assistance in financial management by offering the services of its in-house
accountants. Advantages to outsource to AIM Group:
• Our accountants free you from financial niches, and let you focus on the core processes
of your business
• Economical alternative to local employment
• Outsourcing will lower your overhead cost by turning over staff management to us
• Outsourcing will eliminate the need to find, hire, train and manage a qualified staff
• AIM Group has an extended resource pool of readily available skilled Senior accountants and
Certified Accountants (ACCA, CPAs) with ”Big 4” experience
• AIM Group ensures rapid deployment of employees whenever you need them
• Accountants keep essential and sensitive data confidential and secure
• Accountants can work beyond your work hours to produce output promptly
• Staff members report to you directly daily
• You are not required to incur/invest on capital expenditure. AIM Group will provide you all
technical infrastructure at offshore to support your business.
89%
47%
42%
27%
“Strategic Evolution” research study by KPMG:
of the respondents revealed their plans
to maintain their outsourcing transac-
tions
of the respondents remarked that out-
sourcing opened new doors for experi-
ence to them
believed that outsourcing improved
their financial performance
remarked that competitiveness was
greatly improved by outsourcing
Concept of FAO BPO
With our help you save on space, furniture, computers, software.

4. 7
Outsourcing Option 1: FTP Server Bookkeeping Outsourcing
Best suits for: Clients who do not want their information to leave their office
You send us the Source Docs
To send us the documents, you can either scan
the documents and upload them to a secure FTP
server or fax the documents to our toll-free fax
number
We give you updated books
In the final stage, we will send the updated
books to your e-mail address or load the
updated books on to a secure server.
This will be sent to you the previous
night, so you can download the up-
dated books from the server to
your computer in the morning
We update your books
We can update your books by the same night. At
this stage, we will require you to provide a backup
copy of your books. This can be carried out on the
software of your choice
How it works
1
1
2
2
3
3
Outsourcing Bookkeeping - Process Options Comparison
Outsourcing bookkeeping to AIM Group is fast and easy: our bookkeepers can
work with you in a way that suits you best to make the entire outsourcing process
an incredibly pleasant experience.

5. 8 9
How it works
Outsourcing Option 2: Remote Login Bookkeeping Outsourcing
Best suits for: Clients who want to get work done faster
You send us the Source Docs
You can send us your source documents
in four ways. You can scan the documents
and upload it to a secure server or e-mail
the documents to our mail box. You can
also fax it to our toll free fax or place it in
your computer, so that we can access it re-
motely
We connect to your
computer through internet
In the second stage, we will connect
to your computer by using a remote
desktop access service, such as,
Secure VPN
1
1
2
2
3
We update the
books and logout
We will update your books during
the night, so when you come to of-
fice the next morning, you will find
the updated books on your computer
3
How it works
Outsourcing Option 3: Online Bookkeeping Outsourcing
Best suits for: Clients who need access from anywhere
We connect to your
computer through internet
You can login to the online account-
ing software, at any time to see the
updated books
You send us the Source Docs
You can send us the source documents by
scanning the documents and uploading
them to our server or by faxing them to our
toll free fax number
1
2
1
2
3
We update the
books and logout
We will update your books by logging
in to the Online Accounting Software
which you use, for example, quick-
booksonline.com and update the
books
3

6. 10 11
Communication: Integral to Outsourcing
We believe that good communication is central to the success of an outsourced project.
All our clients work halfway across the globe. They operate in time zones that are vastly dif-
ferent to ours and engage in models that could be different. We fully understand the complexities of
such an engagement.
That is why we have taken deliberate steps to ensure that communication channels are con-
stantly open and every member of the project is kept up-to-date.
VOIP:
Real-time conferencing and conversation is an integral part of our com-
munication strategy. That is why we are available for chats and calls on
internet messengers or several US phone lines that ring at our Ukraine
office.
Here are a few communications tools and best practices that AIM Group uses:
Email:
We believe that emails are a great way to be clear on goals and expecta-
tions. Often, we recap conversations and decisions on email, so we have
a mutual understanding on what needs to be achieved.
Online Conference and Collaboration Tools:
For projects that require customer walkthroughs, we use tools like
GotoMeeting, an online conferencing software.
Instant Messaging Tools:
We use several IM tools such as Skype, Yahoo Messenger, AOL, MSN
Messenger etc.
Project Management Tools:
Our online project management tool allows you to remain up-to-date
on your work. This increases the amount of control you exercise on your
progress.
All our clients work halfway across the globe

7. 12 13
Services
Services
AIM Group is the high-quality provider of web-based ac-
counting solutions for companies of different sizes. We will
become your online finance department and provide you
with all the numbers that your business needs.
Bookkeeping
We provide complete bookkeeping from opening the mail to
making payments. We will maintain the books of account of
your business including accounts payable, accounts receiv-
able, inventory and fixed assets.
Accounts Payable
Complete records of accounts payable. Includes vendor in-
voice recording, validation of vendor invoice, employee claim
recording and validation, aging analysis and supplier recon-
ciliation.
Accounts Receivable
Complete records of accounts receivable. Includes invoice
recording, customer receipts recording and allocation, aging
analysis, customer payment follow-up and receivables rec-
onciliation.
Fixed Assets
Complete records of fixed assets and calculation of deprecia-
tion at the end of the period.
Payroll Services
Full payroll services including calculation taxes, leaves, de-
ductions and payments.
Goods and Services Tax (GST)
Sales tax returns and detailed GST transaction reporting and
review.
General Ledger and Finalization
Maintain Chart of Accounts, internal financial reporting and
review, year-end preparation and liaison with external audi-
tors.
Technical Assistance
Computerized accounting system selection, set-up and train-
ing Labor, overhead, and expenses budget. We will not only
be providing you with just the regular Trial Balances and Fi-
nancial Statements but also continuously discuss with you to
find out about your needs, we ask a lot of questions and take
the time to listen to your answers. We ask about your past
experience, current situation, future plans and also identify
your major bookkeeping headaches. We then review your
existing books or documents to assess the volume and type
of work required, and agree a provisional schedule with the
tasks to be completed.
Reconciliation
We reconcile payables and receivables on a regular basis.
Reconciliation is a very important step in your account-
ing, which helps to prevent losses due to lost revenues or
fines because of overdue payments.
Budgeting
The budget provides a formal quantitative expression
of expectations. It is an essential facet of the planning
and control process. Without a budget, an organization
will be highly inefficient and ineffective. The budget is
an essential tool to translate general plans into specific,
action-oriented goals and objectives. By adhering to the
budgetary guidelines, the expectation is that the identi-
fied goals and objectives can be fulfilled.
Cash flow Management
AIM Group provides services of cash projections as per
your business requirements. You can use our standard
methodology or we can adopt your style. Cash-flow
planning entails forecasting and tabulating all significant
cash inflows relating to sales, new loans, interest received
etc. and then analyzing in detail the timing of expected
payments relating to suppliers, wages, other expenses,
capital expenditure, loan repayments, dividends, tax, in-
terest payments etc. The difference between the cash in-
and out-flows within a given period indicates the net cash
flow. When this net cash flow is added to or subtracted
from opening bank balances, any likely short-term bank
funding requirements can be ascertained.
Performance Measurement
We provide you with a detailed ratio analysis of your
business performance. The usual ratios that can help you
are the following:
• Gross profit
• Net profit
• Return on assets
• Return on investment
• Earnings per share (EPS)
Financial Analysis
We can calculate various financial ratios that can help
you to analyze your business and the product lines to
make appropriate decisions:
• Liquidity ratios
• Leverage Ratios.

8. 15
Technology and data security
AIM Group has state of the art technology infrastructure, including a robust LAN/WAN set-
up, sophisticated servers with advanced security software and applications, real-time data backup,
dedicated and multiple Internet lines, 24x7 access and virtual private networks that enable us to inte-
grate with client sites.
All AIM Group’s clients data is kept in our highly secure hosting centre in a jurisdiction that
has been selected specifically for its internationally renowned, highly developed standards of data
confidentiality and protection. Access to this data is subject to multiple restriction levels.
Selected user groups around the world enjoy around-the-clock secure service access to com-
pany-critical information over the internet using Virtual Private Networks (VPNs), web clients, remote
terminal services, and specific network protocols such as SSH. Our IT department can cater for the
technical set-up that suits your requirements best and provides the desired level of comfort.
In addition to the infrastructure backbone, we have access to global knowledge having vast
library of most of the databases and software that are used by the industry to provide comprehensive
Finance and Accounting Outsourcing solutions.
Our team are well trained and experienced on multiple
platforms including but not limited to the following:

9. 16 17
AIM Group offers Finance and Accounting Outsourcing services built around a 360o
system
of quality. Traditionally a single process could have multiple parties taking responsibility for small bits
and pieces of the whole process chain. By employing a 360o
approach, we migrate each of the vari-
ous processes to a combined single site. This reduces the touch-points and cycle time and increases
the quality and security of each transaction. Offering quality in every transaction is part of our brand
promise.
This dedication has led us to achieve Six Sigma levels of quality which will be fortified by
quality and security certifications currently applied for.
Service Methodology
At AIM Group we always try to add value to customers by providing timely services by adher-
ing to the service level agreements. In order to ensure smooth and proper flow of activities it is import-
ant that the way by which we operate has a clear structure. Process check list, process documentation,
Quality Checks (QC), Peer to Peer audit, review by experts etc. are some of the techniques which we
follow in order to ensure accurate output is delivered to clients.
Quality assurance
Correction required
Work accepted by Client
Billing
No review notes
Evaluation of work by
certified accountant
Final work processed and
forwarded to dedicated
certified accountant
Review notes
Sent to client
for clarification
Incorporation of
clarification
by the receiver/reviewer
Clarification received
from client
Client upload documents
to secure server
Secured documents
received by AIM Group
Documents are forwarded
to reviewer along
with review notes if any
Preparer:
Organize the documents
Feeding in the system
Marking/Ticking
Review notes
Self review
Reviewer checks:
Documents and ticking
Accuracy of work
Review notes
Self review
AIM Group has implemented various controls and monitors it continuously to ensure security
is delivered according to the commitments. We have always been highly conscious of handling sensi-
tive client and patient information with the utmost confidentiality.
The following areas are covered:
Physical Security Data/Network Security Confidentiality
Physical Security
• Access to work areas is controlled by
proximity access card systems which is giv-
en to each employee with his photograph,
contact details, etc. and every entry to and
exit from work is duly recorded.
• Lockers are allotted to every employee
to ensure that he doesn’t carry his/her per-
sonal belongings on the shop floor.
• There is a single entry/exit point, which
is monitored 24 X 7 by trained security pro-
fessionals.
• Latest Close Circuit TV (CCTV) in-
stalled in all rooms and important public
areas like passages, conference rooms, open
area, etc.
• Latest DVR facility to simultaneously
record 16 Video channels of CCTV with a
capacity of retaining the recordings up to 15
days.
• Fire security and alarm system consist-
ing of smoke and heat detectors, sensors,
and a complete control panel in the Guard
Room. Fire-fighting equipments are also in-
stalled.
• 24-hour Security Guard at the building
• Random audits are carried out to en-
sure security policies are followed. Non
Compliance of the same leads to disci-
plinary action.
Data/Network Security
• Every employee has it’s unique us-
ername and password to access his/her
workstation.
• Electronic Devices such as mobile
phones, PDA etc. are not allowed on the
production floor, the USB ports and other
media drives are disabled.
• Continuous monitoring of the web
traffic and disciplinary actions are taken
for any violations.
• Use of secured line (128 bit SSL) to
access and transmit data from servers.
• Access to the local drives of our serv-
er are restricted based on the process the
employee are assigned to.
• Appropriate backup mechanism is in
place to prevent data loss.
• Weekly updation of the anti virus
pattern on every system.
Confidentiality
• Every employee signs a Non-Disclo-
sure Agreement at the time of recruit-
ment and any breach of the same leads to
termination of employment.
• Restricted access to internet web-
sites and the same is allowed only if it is a
process requirement.
• Continuous monitoring of the web
traffic and disciplinary actions are taken
for any violations.
Technology and data security
1 2 3

10. 19
Pricing
There are different pricing models AIM Group offers to its clients, ranging from FTE to Hourly.
FTE (Full Time Employee) basis
FTE basis
This is the pricing model whereby we deploy the equivalent number of dedicated full time
manpower as the client would have/had in its home country to suit its project needs. FTE is, in fact,
provides the opportunity of having “Virtual Employee” in low cost offshore location with no employee
liability. Under FTE model, dedicated Full Time Employee with dedicated infrastructure are assigned
to the client’s project which not only helps in reducing the cost substantially but also ensures high
project monitoring so as to ensure time and quality delivery.
Under FTE Model, the client is charged a fixed price per employee per month on the basis of
number of people deployed. Charges vary from USD 1000 per month to USD 3000 per month de-
pending on the set skill required, experience and expertise.
For stable workload, we recommend FTE pricing model which is more beneficial compared to
Hourly Rate. FTE puts in 160 hours of work every month. AIM Group submits bills monthly, similar to
your current salary expenses timing. The number of FTEs assigned to a project would depend on your
demand.
Pricing
Pay as you go
You pay for hours that you want in advance, say 100 hours in a month. We dedicate a re-
source pool to you for 100 hours. If there are more hours put in than 100, then AIM Group submits
extra bill. Advantages of this system are Quick Turn-Around Time and in summary it is alternative
version of FTE model.
Post Servicing
You allocate us a job, we complete it and bill you for the hours spent at a rate finalized. Turn-
Around Time is higher in this system as there is no resource pool allocated to you. This model is more
suitable for small and ad-hoc outsourcing requirement.
Bookkeeper USD 1000 per month
Accountant USD USD 1400 per month
Senior Accountant USD USD 1850 per month
Accountant USD USD 12 per hour
Senior Accountant USD USD 15 per hour
Staff Accountant
In – House Accountant versus Outsourced Accountant Comparison
Annual Salary
Payroll Taxes (10%)(a)
Employee Benefits (20%)(a)
THE BOTTOM LINE
In-House
Accountant
USD 41,800
USD 4,180
USD 8,360
USD 54,340
Outsouced
Accountant
USD 16,800
None
None
USD 16,800
Savings
Percentage
60%
100%
100%
69%
Annual Savings
USD 25,000
USD 4,180
USD 8,360
USD 37,540
Note: (a) the figures are provided for comparison purposes only. Actual savings may vary.

11. 20 21
ON
SHORE
OFF
SHORE
Service
assimilation
study
Service
delivery
enhancement
Service
opportunity
identification
SLA
based service
delivery
Service
solution
definition
Service
pilot tand
review
SERVICES
TRANSITION
Next stepsNext steps
AIM Group follows a structured way of work flow where there is a clear cut understanding
mechanism as to what are the key input requirements, source and time of receiving inputs, process
methodology, output requirement as per service levels and the final output to the clients.
At AIM Group, operational excellence is at the heart of everything we do. Our quality value
proposition is based on our service delivery value chain – Understanding the Client’s Business, Transi-
tion, Stabilize and Improve.
Understanding Business Process
to be outsourced
We work with small business owners or firms to understand their accounting needs and iden-
tify accounting processes that needs to be outsourced. At the end of this phase our customers will
have an overall understanding of our accounting system to satisfy their unique requirements.
Feasibility Study
and overall process mapping
We work with our customers to create various accounting process mapping activities to in-
tegrate between the internal accounting processes and the offshore accounting business processes.
At this phase we will determine the entire solutions and the cost efficiency of the accounting to our
clients.
Business Process Migration/Transition
We execute the work to our offshore locations. We coordinate extensively with our custom-
ers and report the project status regularly to our customers. During this stage we create digital process
manual to execute work at our offshore facility.
Business Process Stabilization and Delivery
In this final phase, accounting business process solution is implemented. We work closely
with our client’s team for knowledge transfer and monitor accounting process flow performance.
We can undertake any type of accounting and financial projects to custom suite your small
business needs and requirements.

12. 22 23
Company, Team
Pavel Prysiazhniuk
CEO
Pavel is a CEO of AIM Group with over 14 years of experience on the executive
positions in international corporations in sales, strategy and finance.
Has proven track record in consulting and investment banking industries with fo-
cus on Financial Services, IT and Cloud Services.
He was in charge of development and implementation of new products, business
models and services for mining & metal, power & utilities, oil & gas and consumer
industries.
Pavel has gained a deep expertise in Management Consulting and Financial Advi-
sory Services occupying executive positions in such international corporations as
Siemens AG and Microsoft.
Was deeply involved in Cloud Services promotion and various complex IT projects
communications at Nokia Networks.
Yuriy Lypka
DIRECTOR
Yuriy is a Director in AIM Group consulting practice. He has more than 8 years of
extensive experience in accountancy, audit practice and financial management.
Auditor with Ernst & Young in 2007 – 2009, conducting financial statements au-
dits in accordance with IFRS, US GAAP, Swiss GAAP. Strong background in met-
allurgy, trade, glass, agriculture, confectionery, transportation, financial services.
Good knowledge and support in implementation of SAP, IT Enterprise, 1C.
2010 – 2011, Yuriy was a senior executive in transaction support department. He
has a track record in more than 15 projects in due diligence of companies in various
industries all over CIS an Europe.
Yuriy is a member of the Association of Chartered Certified Accountants (ACCA)
since 2011.
Pavel Stolayev
DIRECTOR
Pavel is a Director in AIM Group outsourcing practice. He has brought unique in-
sight to the practice gained from extensive experience as an accountant.
In his role as a financial controller, he managed books for various companies from
Ukraine and European Union.
Pavel qualified as a member of Association of Certified Chartered Accountants
(ACCA) in 2011.
2008 – 2011 Pavel worked in Ernst & Young, global leading audit and consultancy
practice. He has proven track record in more than 15 projects for companies in the
CIS and European Union from mining and metals, agriculture, telecommunica-
tions, oil and gas sectors.
Detailed below are the steps
to get your outsourcing process started with:
You Provide Information
We request as much information about your requirements, plans and business overview as
possible. We want to understand you and your needs as the first step. The most important part of this
step is to complete the rapid reply form. Following which, we will exchange as many emails and calls
as necessary to make sure we understand what is involved.
You understand the process
It is helpful for you to understand the outsourcing process end to end. We, therefore, quickly
educate you with the entire business outsourcing process and what is involved. We understand that
your requirements are unique and require a flexible and customized process. We therefore customize
our processes to best suit your financial needs and business goals and educate you at each and every
step on the way.
Queries and Clarifications
We try our best to make things very clear before we sign any contracts, so we request cus-
tomers with any doubts/clarifications or questions which they may have. Also we try to provide as
detailed answers to your query to remove any ambiguity. We will adapt and improve our process, if
need be, as per discussions, we don’t wish to remain a vendor, but become an indispensable part of
your organization.
Negotiate the deal and sign the contract
We promise to offer you with industry competitive prices, and view our engagement in the
long term. We try not to charge customized pricing, until and unless necessary. Our pricing is tailored
to suit your individual needs and requirements. Our pricing plans include working at a Full Time/Part
time Equivalent (FTE) or Time and Material. You choose whatever makes you most comfortable. We
are very flexible in our pricing approach and want to involve you in the process.
Send payment
The wiring and payment details will be sent to you.
Most businesses prefer to wire to our bank directly.
Begin our engagement, give feedback, start to receive outsourcing benefits
and see expectations met & superseded
We get started on our business process. Your feedback is invited and is highly regarded and
will be highly appreciated. Together we embark on achieving our objective, which is maximizing the
performance of your finance and accounting function and through it your business success.
Next steps

13. 45 – 49, Vozdvyzhenska Str. Kyiv 04071
cell: +380 95 389 92 52
e-mail:pavels@aim-partners.com
www.aim-group.com.ua