Accounting and Assessment of Transaction Costs in the Grain Subcomplex

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The article proposes a methodology for estimating transaction costs in the grain sub-complex. Their classification has been supplemented in terms of expanding the component cost items by type, which allows a more objective assessment of their level. The regularities of the formation of transaction costs in the grain subcomplex are determined, and the dependence of their size on the scale of activity and location of the organization is substantiated. It has been established that transaction costs in the grain subcomplex are quite high and account for 19-32 % of all costs. They arise in connection with ensuring coordination between market actors and resolving distributive conflicts. It is proved that the level of transaction costs is influenced by the scale of production, the location of the enterprise relative to infrastructure facilities and the level of its development.