Перегляд за Автор "Sharapa, O. M."

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    Accounting of transaction expenses of economic entities
    (2017) Nitsenko, Vitalii S.; Mukoviz, V. S.; Sharapa, O. M.; Ніценко, Віталій Сергійович; Муковіз, В. С.; Шарапа, О. М.; Ниценко, Виталий Сергеевич
    Urgency of the research. Transaction expenses are non-visible, non-obvious costs. They are hidden between other overhead costs of the enterprise and expenses of the period. But, despite the invisibility, transaction expenses can have a significant impact on the costs level and financial results of the enterprise, as well as on unit cost and, ultimately, on the price competitiveness. Target setting. Currently, basis for managerial decisions of enterprise is formed by accounting information. Respectively, to ensure economics growth and crisis overcome, accountancy impartiality, completeness and reliability of financial reports are key elements that needed. Taking into account contradictory socio-economic transformations and the most valuable global trends and that is based on institutional economic theory, a thorough study of the identifying process of transaction expenses, is required. Analysis of recent researches and publications. An issue of transaction expenses is relatively new to our country’s scientific scope. This question is researched by such scientists as S. Arkhiperev, M. Danko, O. Kantsurov, A. Chukhno and some others in theirs work. Uninvestigated parts of general matters defining. Incurrence of the transaction expenses of the enterprise requires comprehensive scientific research as their factors are still unknown at the scientific level. The research objective. To reveal the essence and causes of incurred transaction expenses at the enterprise. The statement of basic materials. This article only reveals methodological features of some transaction expenses, those are possible to detect and estimate through accounting, the ones actually incurred costs recorded in primary documents and disclosed in the financial statements, but are not classified as transaction costs. Conclusions. The main factors of transaction expenses occurrence are uncertain behavior of subjects of economic relations, pursuance of established social norms, ensuring rights and interests implementation and protection of subjects of economic relations and society. Reasons for transaction expenses occurrence predetermined by institutional factors but their extent formed considering market factors.