НАПРЯМКИ УДОСКОНАЛЕННЯ ОБЛІКУ ТА КОНТРОЛЮ ТРАНСАКЦІЙНИХ ВИТРАТ ПРИ ПРИЙНЯТТІ УПРАВЛІНСЬКИХ РІШЕНЬ ДЛЯ ПІДВИЩЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМСТВА

Abstract

Recently, we have seen an explosion in the amount of information available to firms. Тransaction costs affect a company's ability to be competitive. There were many discussions about the need to take care of the reflection in the accounting system of information about transaction costs, about the access of managers to understand the effectiveness of transactions. Many accounting models in use today make simplifying assumptions about transaction costs, which can lead to skewed information in decision-making by firm managers and executives. This study highlights the importance of recording transaction costs in accounting for understanding the feasibility of transactions and minimizing them. The purpose of the study is to substantiate the theoretical provisions and develop practical recommendations for improving accounting and control of transaction costs in the management system of enterprise competitiveness. The design of the study provides for the analysis of statistical data on the dynamics of the transactional and transformational sectors of the economy of Ukraine, the systematization of scientists' approaches to the reflection of transaction costs in accounting. Our attention is focused on the mechanism of occurrence of transaction costs as a result of the transaction and their reflection in the document flow of the enterprise. In addition, we show that the boundaries of transactions cover not only the market, partners, but also the internal environment of the company. Transactions give rise to transaction costs, which should be reflected in the company's accounting system. It is recommended to pay attention to the internal reporting system in the company. In this information, we propose to highlight the most significant information for further elaboration, the receipt of which will serve as a stage in collecting data on transaction costs. The information systematized in management reports will help increase the analytics of data on the company's transaction costs when making decisions to improve competitiveness. Our study provides a sound explanation of the importance of cost control to ensure financial discipline, order in the document flow.