Methodological Background Of Transaction Costs Accounting
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.
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