АКТУАЛЬНІ ПИТАННЯ ОБЛІКУ ТРАНСАКЦІЙНИХ ВИТРАТ ТА ВТРАТ

Abstract

The article considers the interpretation of the essence of transaction costs and losses by both domestic and foreign scientists and highlights the main methodological approaches to determining transaction costs. The classification of transaction costs and losses according to various criteria and characteristics is studied and the system of classification of transaction costs for the purposes of building management information models is formed, which takes into account the needs of accounting and organization of further control. Based on the results of the analysis, the significance of transaction costs for business entities is established and the main reasons for this situation in modern business conditions are identified. Approaches to the separation of transaction costs and losses in accordance with national legislation and international accounting standards are considered. Actual problems of the organization of the account of transaction expenses and losses are established and documentary registration of transaction expenses is defined. To structure and account for transaction costs, separate, sequential stages of transactions that are accompanied by certain costs are outlined. It is proposed to group transaction costs on the basis of compliance with a certain stage of the transaction to ensure the ability to manage the processes of their implementation.It is proved that on the basis of transaction costs, negotiation processes are entrusted for concluding agreements, which consist of costs for obtaining information and conducting negotiations. Possible options for the organization of accounting for transaction costs and losses are described: by creating a new account, opening a separate sub-account to existing accounts; reflection of transaction costs on off-balance sheet accounts and allocation in the accounting and reporting of enterprises of a separate element (article) of costs "Transaction costs". The expediency of choosing the option of reflecting transaction costs and losses in accounting depending on the volume and significance of its own accounting policy based on the results of the analysis and in accordance with the needs of management in such information.