Home  Journals  International Accounting  9(159) - 2011 March

Accounting for transactional costs in Ukraine

Available online: 2 March 2011

Subject Heading: Foreign experience

JEL Classification: 

Evolution of economic systems is accompanied by the constant complication of institutional environment as a result of which relations between economic agents become even harder. Consequently growth of transactional costs at business entities can be observed. At the same time, national researchers pay little attention to the problems of reflecting transactional costs in accounting. Thus, in accounting system there are considerable reserves of increasing the profitability of an enterprise at the expense of reducing transactional costs. That’s why study of the category «transactional costs» as well as determination of the place of transaction costs in accounting system and development of methods of their accounting reflection remains urgent.

Keywords: transaction, transactional costs, institutionalism, accounting

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ISSN 2311-9381 (Online)
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