Levina M. Аccounting and internal control transaction costs

Thesis deals with the theoretical and methodological foundations and practical aspects of accounting and internal control of hotel industry’s transaction costs. The paper presents the interpretation of the “transaction costs” concept and improved classification of transaction costs for accounting purposes. The draft guidelines on the hotel industry costs composition and set of objectives and elements of the cluster's accounting policies are developed. The organizational and methodological features of transaction costs accounting are proposed which specified to the activities of the hotel industry. Logbooks and registers for transaction costs accounting are developed by the types of transactions; Entry Sheet of transaction costs is improved in the context of their species consolidated statement of transaction costs accounting is performed; algorithm of taking into account the explicit and implicit transaction costs when calculating the price of accommodation. The methodical tools of internal control of the hotel industry’s transaction costs are developed.