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Methodological Background Of Transaction Costs Accounting


  • Anzhelika Krutova

    (Kharkiv State University of Food Technology and Trade)

  • Mariya Makukha

    (Kharkiv State University of Food Technology and Trade)


The article presents the results of the research concerning one of the major concepts of modern economics – transaction costs. It furnishes the transaction costs classification which takes into consideration the needs of accounting recording and organization of further control. The quantitative evaluation of transaction costs of business entities is proposed to carry out on the basis of direct money expenditures on conclusion and fulfilling a contract and the amount of losses suffered due to indirect transaction costs and losses from opportunistic behavior. The scheme of forming the transaction costs data in the information system of an enterprise and the order of recording the transaction costs in accounting records is worked out.

Suggested Citation

  • Anzhelika Krutova & Mariya Makukha, 2012. "Methodological Background Of Transaction Costs Accounting," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 4, pages 67-70, April.
  • Handle: RePEc:uje:journl:y:2012:i:4:p:67-70

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    References listed on IDEAS

    1. Didier Brandao,Tatiana & Pinat,Magali, 2017. "The nature of trade and growth linkages," Policy Research Working Paper Series 8168, The World Bank.
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