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Електронний архів Житомирського державного технологічного університету
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Title |
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Accounting and control of transaction costs: theory and methods |
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Creator |
????, ????? ??????????
Yushchak, Zh.M. |
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Subject |
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???????????? ??????? ???????????????? ??????? ??????????????? ?????? ?????????? ???????? ?????? transaction transaction costs institutionalism accounting system internal control over costs |
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Description |
???????????? ?????? ?????????? ??????????? ??????????? ?? ?????????????-?????????? ???????? ??????????????? ?????? ? ???????? ????????????? ?????? ?????????? ???????????. ???????? ?????????? ???????? ?????? ????????????, ????????????? ???????? ?? ???????????? ???????????? ????????????? ?????? ??? ????? ??????????????? ?????? ? ??????????. ???????? ?? ???????????? ????? ????????????????? ?????? ?? ?????????? ????? ??????? ? ???????????, ????? ????? ???????? ???????????, ? ????? ?? ??????? ??????. ????????? ??????? ????????????? ??????????? ??????????????? ?????? ????????????? ??????, ?????????? ??????????? ?????? ?? ?????????? ???????????? ????????????? ??????, ? ????? ???????? ??????????? ?????????? ??????????? ?????????????? ????????? ??? ???????????? ??????? ?????????? ???????????. ? ?????? ???????????? ??????? ????????????? ??????????? ???????????? ???????? ????????????? ?????? ?? ????????????? ?????????????- ????????? ???????????? ???????????? ???????? ????????????? ?????? ?????????? ???????????. Thesis is dedicated to the research of the theoretical, organizational and methodical aspects of accounting and control of transaction costs at manufacturing firms. Economic essence of the concepts ?transaction?, ?transaction costs? have been disclosed as well as the classification of transaction costs for accounting purposes and management has been improved. Influence of the institutional theories on the formation of new requests in society, emergence of new objects of research as well as the new accounting system has been revealed and grounded. The directions of improving organization of accounting for transaction costs have been determined, the complex model of accounting reflection of transaction costs has been worked out as well as the approaches towards preparation of internal reporting on transaction costs at manufacturing firms have been disclosed. The directions of improving organization of internal control of transaction costs have been grounded in the dissertation thesis as well as the organization and methodic support of internal control of transaction costs at manufacturing firms has been suggested. |
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Date |
2016-02-24T09:27:30Z
2016-02-24T09:27:30Z 2010-11 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1295
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Language |
uk
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Relation |
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Publisher |
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