03-06-2026
News
Romania
finance operating model, hybrid finance model, outsourcing, SSC, shared service center, statutory accounting, tax compliance, payroll, scalable finance support
At Process Solutions, we believe the best partnerships are not built on rigid service models, but on understanding where the client is in their business journey — and adapting accordingly.
Why finance outsourcing is rarely “all or nothing”
According to Dorin Moraru, Manager at Process Solutions Romania, finance operating models rarely stay unchanged as companies grow.
“The companies that scale most successfully are rarely the ones that keep their finance model unchanged for years. As the business evolves, the support structure around finance needs to evolve as well.”
— Dorin Moraru
In the early stages of growth, many businesses require broad operational support. Internal finance teams are intentionally lean, while management focuses on scaling the company itself. In these situations, outsourcing provides immediate access to accounting, reporting, tax compliance, and local regulatory expertise without the need to build a large in-house structure.
Dorin recalls one long-term client relationship that started exactly this way. Initially, the client relied on Process Solutions for a full finance support structure, including bookkeeping, accounting, reporting, and compliance.
How finance structures change during company growth
As the company expanded, however, its needs gradually changed.
Rather than fully abandoning outsourcing, the organization moved toward a hybrid finance operating model. Certain functions were brought in-house, while specialized or country-specific activities remained externally supported.
This is especially common in accounting and finance support services, including:
- statutory accounting,
- local tax compliance,
- payroll administration,
- regulatory reporting,
- and audit support.
At the same time, scalability became increasingly important. During periods of restructuring or workload fluctuations, the client occasionally needed additional finance capacity without permanently expanding headcount.
“Flexibility became just as important as expertise. Sometimes the client needed full operational support, sometimes only highly specialized local knowledge, and sometimes simply additional capacity during periods of change.”
— Dorin Moraru
Why hybrid finance models become more common
As businesses scale internationally, finance organizations become more complex. Companies often need to balance operational efficiency, centralized processes, local compliance obligations, and changing internal capabilities at the same time.
This is why many multinational organizations gradually move toward hybrid finance structures — combining internal finance teams, external specialists, SSC operations, and scalable support models depending on business needs.
Flexible finance support becomes particularly valuable during:
- rapid growth periods,
- restructuring projects,
- SSC transitions,
- temporary workload peaks,
- or local compliance challenges.
The role of local expertise in SSC environments
The next major shift in Dorin’s example came when the company centralized parts of its operations into a Shared Service Center structure abroad.
Operational processes became more centralized — but local complexity did not disappear.
Even in SSC environments, businesses still need to manage local accounting standards, statutory reporting requirements, payroll regulations, tax interpretation, and communication with local authorities.
This is why many multinational companies continue to rely on local expertise even after finance transformation or SSC migration projects are completed.
“Centralization can streamline processes, but local compliance responsibilities remain highly country-specific. Companies still need people who understand the realities of the local regulatory environment.”
— Dorin Moraru
Why flexibility matters in modern finance organizations
As finance organizations become more complex, the distinction between “in-house” and “outsourced” functions continues to blur.
The most effective finance operating models are no longer built around rigid structures, but around flexibility — combining internal capabilities, centralized operations, and specialized local expertise where it creates the most value.
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FAQ
What is a hybrid finance operating model?
A hybrid finance operating model combines internal finance teams with outsourced or specialized external support. Companies often keep strategic finance activities in-house while relying on external partners for areas such as statutory accounting, payroll, tax compliance, or reporting support.
Why do multinational companies still need local finance expertise after SSC centralization?
While Shared Service Centers can centralize processes and improve efficiency, local accounting regulations, tax rules, payroll requirements, and statutory reporting obligations remain country-specific. Businesses still need local expertise to ensure compliance and reduce operational risk.
When should a company outsource finance activities?
Companies typically outsource finance activities during periods of growth, expansion, restructuring, or transformation — especially when they need specialized expertise, additional capacity, or scalable support without permanently increasing headcount.
What are the benefits of flexible finance support models?
Flexible finance support models help companies adapt to changing business needs, manage temporary workload fluctuations, access specialized expertise, and maintain operational continuity during organizational change.
How do finance operating models change as companies grow?
Many businesses start with broader outsourced support, then gradually move toward hybrid structures as they build internal capabilities or centralize operations. Over time, finance operating models often evolve into a mix of internal teams, SSC structures, and external specialist partners.