Методичний підхід до визначення трансакційних витрат на макрорівні

Abstract

The article is aimed at developing scientific and methodological recommendations for quantitative assessment of transaction costs at the enterprise. Achieving this aim requires solving the following tasks: analysis of the theoretical foundations of transaction costs; analysis of the components of transaction costs and their classification; analysis of methods for measuring transaction costs; practical implementation of the proposed scientific and methodological recommendations. The methodical approach to the assessment of transaction costs proposed by the author includes three stages. The purpose of the first stage is to plan a complex of works that precede the conclusion of a contract and the contract itself, along with its support. It is proposed to use grid (network) methods of planning and management with the involvement of a group of experts to determine the list of works, their sequence and labor complexity. The content of the second stage is to calculate the cost elements in order to draw up an estimate of transaction costs associated with the list of works performed at the first stage. The third stage is related to the calculation of cost elements in order to compose the estimate of transaction costs associated with the support of the contract. Based on the existing methods of calculating costs at the enterprise (calculation of the cost of production, estimate of production costs), an estimate of transaction costs is proposed and an example of their calculation is presented. This allows to plan, calculate, control and analyze transaction costs at all stages of contracting together with their support. The problem of transaction costs requires further research in the direction of their separation, classification, analytical and synthetic accounting.