Management accounting of transaction costs in a grain holding companies

The increase in the number of transactions and the growth of transaction costs in the economy, as well as the strategic focus on the development of contract accounting, made it necessary to materialize the theories of institutional Economics in the practice of enterprises. The ambiguous understanding of transaction costs by the accounting community, the lack of a well-established structure confirms the incomplete elaboration of the problem, as well as the relevance of the chosen research direction. In this work, using General scientific research methods, the understanding of transaction costs is revealed, the principles of management accounting are applied, and the conceptual approaches of scientists to the stated problem are highlighted. A system of transaction costs for an agricultural contract for growing and selling grain crops has been developed. Expenses are grouped by items for management accounting purposes, and the composition of expenses for each item is determined...