The Indices of the Transaction Costs Measurement
Journal Title: Аграрна економіка - Year 2015, Vol 8, Issue 1
Abstract
The necessity of the transaction costs management passes from the theoretical discussions sphere to the plane of practical solutions. That’s why it is important for agrarian enterprises management to have the estimation criterions of these costs amount and their influence on the general economic indices of activity. Hence, the necessity of searching the quantitative indices of the transaction costs amount relative to the results of agrarian enterprises’ economic activity is grounded in this article. The problems of analysis of the transaction costs absolute amount are appointed. These problems are connected with the disinclination of agrarian enterprises’ directors to give away the confidential information that is located in the primary accounting documentation. The extreme values of variation scope of the transaction costs share in agrarian enterprises’ aggregate costs structure are grounded. With using of this generalization, the absolute amount of agrarian enterprises’ transaction costs in Zhydachiv district of Lviv Region is estimated on the basis of financial statement data. Within development of the analytical instruments of the agrarian enterprises transaction costs management, it is proposed to use the system of indices of the transaction costs load on the unit of main economic indices of enterprise functioning. The goal of calculating these indices is to determine the transaction costs amount, which serves the usage of concrete resources or is needed for the receiving of concrete welfare during the economic activity process. The formula for this calculating is developed. Using the formula the transaction costs load on 1 hryvnia of total and sold product of agrarian enterprises in Zhydachiv district is calculated. It is expressed the opinion that using the transaction costs load indices will help managers to improve the control of these costs and to make the monitoring of their dynamics for developing the measures of transaction costs optimization.
Authors and Affiliations
I. Kostyrko, S. Tymofiiv
Keywords
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