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International Accounting
 

Transactional costs: bases of the group and accounting

Vol. 17, Iss. 7, FEBRUARY 2014

Available online: 11 February 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Polenova S.N. Doctor of Economics, docent, Department of "Accounting in commercial organization", Financial University under the Government of Russian Federation
polenov_d@mail.ru

The positions of institutional theory, increasing horizons of the scientific studies on base of the analysis of the interaction informal and formal institute of the accounting, in work modern scientist started to occupy all greater places. The determination of the composition of transactional costs and development to methodologies of their accounting allow to increase the borders of the information base of the taking the management decisions. In this connection in article is executed attempt to motivate the collection of transactional costs for reflection them in accounting, pawn the theoretical bases of the development to methodologies of their shaping.

Keywords: transactional costs, transactions, categorization of the costs, contents transactional costs, bases of the accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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