Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level

The article is aimed at identifying and analyzing transaction costs when making management decisions at the level of an economic entity. In the course of the research, the following methods were used: grouping – in determining the main forms of transaction costs based on existing classifications; ge...

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Autor principal:	Herasymenko Tetiana V.
Formato:	article
Lenguaje:	EN RU UK
Publicado:	Research Centre of Industrial Problems of Development of NAS of Ukraine 2021
Materias:	transaction costs transactions costs of enterprise financial statements accounting for transaction costs Business HF5001-6182
Acceso en línea:	https://doaj.org/article/27449d5bca844af2b39b0438c1312292
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spelling	oai:doaj.org-article:27449d5bca844af2b39b0438c13122922021-11-04T09:16:18ZProblems of Identification and Analysis of Transaction Costs at the Economic Entity Level10.32983/2222-4459-2021-9-158-1632222-44592311-116Xhttps://doaj.org/article/27449d5bca844af2b39b0438c13122922021-09-01T00:00:00Zhttps://www.business-inform.net/export_pdf/business-inform-2021-9_0-pages-158_163.pdfhttps://doaj.org/toc/2222-4459https://doaj.org/toc/2311-116XThe article is aimed at identifying and analyzing transaction costs when making management decisions at the level of an economic entity. In the course of the research, the following methods were used: grouping – in determining the main forms of transaction costs based on existing classifications; generalization – when systematizing information on the identification of approaches to the assessment and measurement of transaction costs; structural and logical – to determine the place of transaction costs in the structure of the enterprise’s costs; analysis and synthesis – to substantiate the recommendations for displaying information on the level of transaction costs at the enterprise in financial statements. The main forms of transaction costs on the basis of existing classifications are researched. Information on identification of approaches to valuation and measurement of transaction costs is systematized. The place of transaction costs in the structure of the enterprise’s expenses is determined. Recommendations on displaying information on transaction costs at the enterprise in the financial statements on the basis of their occurrence in a certain sphere of activity of the market entity (transaction costs of operational, financial, investment activities) are substantiated, which represents the scientific novelty of the research. It is concluded that the institutional approach, in particular application of the theory of transaction costs before their valuation and preparation of financial statements, allows not only identifying possible solutions to existing problems in accounting theory and practice, but also seting fundamentally new tasks that require non-standard solutions. The practical significance of the obtained research results is to determine the impact of transaction costs on the efficiency of the functioning of market entities and substantiate recommendations for displaying information about their level at the enterprise in financial statements.Herasymenko Tetiana V.Research Centre of Industrial Problems of Development of NAS of Ukrainearticletransaction coststransactionscosts of enterprisefinancial statementsaccounting for transaction costsBusinessHF5001-6182ENRUUKBìznes Inform, Vol 9, Iss 524, Pp 158-164 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU UK
topic	transaction costs transactions costs of enterprise financial statements accounting for transaction costs Business HF5001-6182
spellingShingle	transaction costs transactions costs of enterprise financial statements accounting for transaction costs Business HF5001-6182 Herasymenko Tetiana V. Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level
description	The article is aimed at identifying and analyzing transaction costs when making management decisions at the level of an economic entity. In the course of the research, the following methods were used: grouping – in determining the main forms of transaction costs based on existing classifications; generalization – when systematizing information on the identification of approaches to the assessment and measurement of transaction costs; structural and logical – to determine the place of transaction costs in the structure of the enterprise’s costs; analysis and synthesis – to substantiate the recommendations for displaying information on the level of transaction costs at the enterprise in financial statements. The main forms of transaction costs on the basis of existing classifications are researched. Information on identification of approaches to valuation and measurement of transaction costs is systematized. The place of transaction costs in the structure of the enterprise’s expenses is determined. Recommendations on displaying information on transaction costs at the enterprise in the financial statements on the basis of their occurrence in a certain sphere of activity of the market entity (transaction costs of operational, financial, investment activities) are substantiated, which represents the scientific novelty of the research. It is concluded that the institutional approach, in particular application of the theory of transaction costs before their valuation and preparation of financial statements, allows not only identifying possible solutions to existing problems in accounting theory and practice, but also seting fundamentally new tasks that require non-standard solutions. The practical significance of the obtained research results is to determine the impact of transaction costs on the efficiency of the functioning of market entities and substantiate recommendations for displaying information about their level at the enterprise in financial statements.
format	article
author	Herasymenko Tetiana V.
author_facet	Herasymenko Tetiana V.
author_sort	Herasymenko Tetiana V.
title	Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level
title_short	Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level
title_full	Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level
title_fullStr	Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level
title_full_unstemmed	Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level
title_sort	problems of identification and analysis of transaction costs at the economic entity level
publisher	Research Centre of Industrial Problems of Development of NAS of Ukraine
publishDate	2021
url	https://doaj.org/article/27449d5bca844af2b39b0438c1312292
work_keys_str_mv	AT herasymenkotetianav problemsofidentificationandanalysisoftransactioncostsattheeconomicentitylevel
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Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level

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