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БУХГАЛТЕРСЬКИЙ ОБЛІК ТРАНСАКЦІЙНИХ ВИТРАТ: ПРОБЛЕМИ ВИЗНАЧЕННЯ ПОНЯТТЯ І КЛАСИФІКАЦІЇ // Accounting for transaction costs: problems of defining the notion and classification

Author

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  • Шигун, Марія Михайлівна

    (Житомирський державний технологічний університет)

Abstract

The concept of transaction costs from the view of accounting has been revealed; the classification of transaction costs with the aim of their accounting reflection has been suggested. Розкрито поняття трансакційних витрат з позиції бухгалтерського обліку, запропоновано класифікацію трансакційних витрат в цілях їх облікового відображення.

Suggested Citation

  • Шигун, Марія Михайлівна, 2009. "БУХГАЛТЕРСЬКИЙ ОБЛІК ТРАНСАКЦІЙНИХ ВИТРАТ: ПРОБЛЕМИ ВИЗНАЧЕННЯ ПОНЯТТЯ І КЛАСИФІКАЦІЇ // Accounting for transaction costs: problems of defining the notion and classification," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 14(2).
    • Handle: RePEc:scn:000pbo:65995
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