BUSINESS INFORM №5-2017

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37

Section: Accounting and Auditing
UDC 657.471.66
Khorunzhak N. M., Petrushchak S. M.
The Problematic Aspects of Accounting the Transaction Costs and Ways to Address Them (p. 221 - 228)
The article is aimed at a theoretical generalization of the nature and causes of appearance of transaction costs, development of proposals on formation of an effective model for their management, including the proposals on the basis of improved accounting for brewery enterprises. According to the carried out analysis of the authors’ positions on accounting, including the positions related to reflection of transaction costs in the accounting records, it has been concluded about expediency to account such costs by types, although only in regard to the activities, directed toward sales of production. A goal tree graph has been built to ensure the rationality of research on elaborating the classification (grouping) of transaction costs and on substantiating the composition of working accounts for their accounting. In order to ensure the continuity and timeliness of including the transaction costs into the prime cost of the production sold, it has been proposed to use planning and reporting calculations. An approach has been developed to determine the planned inclusion of transaction costs in the prime cost of the production sold (exponential average). An appropriate model for recording the transaction costs has been built. Prospect for further research will be construction of the efficient policy decisions concerning the enterprise’s activities, based on the above conception of the system of management of transaction costs together with its information base.
Keywords: transaction costs, classification, accounting, accounting records, accounting model, management.
Fig.: 3. Tabl.: 3. Bibl.: 16.

Khorunzhak Nadiya M. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Petrushchak Sofiya M. – Student, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Khorunzhak, Nadiya M., and Petrushchak, Sofiya M. (2017) “The Problematic Aspects of Accounting the Transaction Costs and Ways to Address Them.” Business Inform 5:221–228.

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