Approaches to classification of the transaction costs for administrative objectives
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 2, Issue 74
Abstract
Purpose. The aim of the article is to examine current approaches to classification of the transaction costs, the study of certain groups and types of transaction costs, the development of their own inclusive classification for administrative objectives. Methodology of research. The objectives of the article implemented by using the following general and specific research methods: analysis and synthesis, systematization and generalization, dialectical approach. Findings. The classification of the transaction costs for management purposes, which is in contrast to the existing ones, will provide high-quality accounting, control and analysis of management decisions. Practical value. In the article the question of the classification of the transaction costs; analyzed the approaches to their classification. The existing classification methods. The main scientific provisions of the article can be used in practice of industrial and service companies.
Authors and Affiliations
Andriy A. Zelinskyy
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