Skljaruk T. Evaluation and planning of transaction costs of machine-building enterprises

The object of the research is a process of costs evaluation and planning in machine-building enterprises activity. The aim of this work is forming of the theoretical, methodical and practical principles of machine-building enterprises transaction costs evaluation and planning. The author used methods of systematization, abstraction, formalization, generalization; methods of expert estimation; induction and deduction methods; statistical and comparative analysis. The results of the research are following - essence of transaction costs is specified and their classification is improved; the factors of transaction costs forming are and systematized and the mechanism of their forming is grounded; the budgeting process, transaction costs evaluation and planning methods are improved; the conceptual model of transaction costs management on the enterprise is offered. The results of the research are applied both in activity of the domestic machine-building enterprises and educational process. The sphere of author's recommendations use is the transaction costs management on the machine-building enterprises