Object - mapping process your transaction costs for businesses and their analysis. Purpose - to develop a model of accounting and analysis of transaction costs, based on the theoretical basis of the theory R. Coase, O. Williamson, D. North and others, for its practical application in enterprises brick industry in Ukraine as the basis of improving the efficiency of business in the market environment. Methods - dialectical, historical, modeling causation, induction, deduction, generalization, specification, supervision, group, graphic, comparison, synthesis, analysis, economic-mathematical. Results - development of theoretical and methodological and practical provisions for accounting and analysis of transaction costs through modeling, allowing for a management information base in terms of costs for the effective functioning brick companies in the market of the construction industry. The novelty - a model of accounting for transaction costs responsibilities, which is based on responsible persons selected from among staff management, which should serve as a part of the collection, processing, receiving and transmitting information transaction costs on stakeholders; depth interpretation of the concept of "transaction costs" regarding the accounting system, under which suggested understand the costs associated with collecting, processing and analyzing market data, negotiation and decision-making; control and analysis of the performance of contracts and property rights; improved classification of transaction costs at the enterprises of brick production in order to raise awareness of workers about management trends conduct such costs; justified the accounting for transaction costs on the basis of the proposed model of management accounting, which provides additional information about the real financial records search of production reserves, taking into account the impact of the environment on activity of the enterprise; improved financial statements, in particular Income statement (The statement of comprehensive income) and Notes to the annual financial statements in part reflected in the respective lines of information on transaction costs; improved internal control transaction costs through the development of appropriate organizational information model and the directions of its implementation in order to optimize these costs; proposed procedure for gathering and processing data and information about transaction costs in terms of units and services companies and complex economic-mathematical models of transaction costs, which allows find "productive" and "unproductive" brick costs of enterprises, and calculate the optimum number of employees in each unit or service company. Introduced in the activities of AMS "Plant Prokeram of "Gold Ceramics"; Ltd. "Solonsko"; PJSC "Chernivtsi brick factory №1"; Ltd. "Berezhansky brickyard "Ceramic" and in the educational process of Yuriy Fedkovych Chernivtsi National University. Scope of application - industrial activity for the production of building materials.
