Abstract
The efficiency of modern business largely depends on the management of transaction costs. Technical progress and the impact of new technologies on labour productivity, new sectors of the economy based on the emergence of digital value chains are drawing the attention of specialists in the field of accounting and economic knowledge. At the same time, transaction costs are rising manifold and tend to rise further, which is a counterbalance to the diminishing economic effect of new technologies. One of the main tasks of a modern manager considers minimising transaction costs, as they can exceed production costs by a factor of ten or more. Transaction cost management can boil down to several methods aimed at reducing transaction costs. Unnecessary transactions are identified and eliminated, the work of the enterprise is stabilised by achieving rhythm, and productivity is increased by automating manual work. The article considers the methodology of transactional cost management of the firm on the basis of using the tools of accounting engineering which includes such blocks as structured chart of accounts architecture, financial accounting, information system, engineering support of transactional accounting, technology of transactional accounting, control, analysis.
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Yuryeva, O., Medvedskaya, T., Shumilin, P., Shukhova, O. (2023). Accounting and Management of the Company’s Transaction Costs in Agribusiness. In: Beskopylny, A., Shamtsyan, M., Artiukh, V. (eds) XV International Scientific Conference “INTERAGROMASH 2022”. INTERAGROMASH 2022. Lecture Notes in Networks and Systems, vol 575. Springer, Cham. https://doi.org/10.1007/978-3-031-21219-2_90
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