MANAGEMENT ACCOUNTING OF TRANSACTION COSTS OF A FIRM

The questions connected with management accounting o f transaction costs o f a firm are considered in the article. The article describes types and classification o f transaction costs in the organization, problems related to accounting and management accounting o f transaction costs are identifies. Methods o f recording transaction costs fo r managerial decision-making are suggested.

Authors: T. N. Lebedeva

Direction: Economics and National Economy Management

Keywords: Transaction costs, transaction, expenses, management accounting


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