Lytvynenko V. Accounting and control of transaction costs in agricultural enterprises

The thesis is devoted to research of theoretical, methodological and organizational aspects of accounting and control of transaction costs in agriculture enterprises. The further development in the relation to the essence of the transaction costs in the agricultural enterprises has been approached and the author's classification of transaction costs has been offered. On the basis of author's classification of transaction costs the methodology of their account in agricultural enterprises which provides usage of the separate account synthetic score for the accounting of transaction costs with conforming sub-accounts and analytical accounts is given. In the thesis the order of documentary confirmation of records in the registration of transaction costs is investigated and forms of account ledgers for information accumulation concerning transaction costs both for enterprise on the whole, and on its divisions are given. Methodical approaches concerned the supervisory control of transaction costs in agricultural enterprises by identification of the level of transaction costs and their deflections from planned parameters are substantiated. Proposals on modification and additions in normative statements for regulation and supervisory control of transaction costs are elaborated, and also necessity of usage of progressive information technologies for the regulation of the accounting and the supervisory control of transaction costs, in order to the support profitability of obtaining information and to dilate analytical possibilities of using the information concerning transaction costs of agricultural enterprise is proved.