Възможност за счетоводно отчитане на транзакционните разходи в предприятията

A Possible Way to Estimate Transaction Costs Through the Firm's Accounting System

Teodor Sedlarski and Iliana Ankova

MPRA Paper from University Library of Munich, Germany

Abstract: In this article we propose a modification (extension) of the model for cost accounting in Bulgaria which will enable the gathering of information for the art and size of the transaction costs in an individual firm or organization. On the ground of prevailing classification schemata in economic literature we substantiate the implementation of a system of additional sub and analytical accounts in order to better inform the management’s decision making in respect of organizing transactions in the firm. The aggregation of the data can be used as an alternative measuring approach to previously developed methods for estimating the size of the Bulgarian transaction sector.

Keywords: Transaction costs; cost accounting; cost effectiveness (search for similar items in EconPapers)
JEL-codes: B52 O43 (search for similar items in EconPapers)
Date: 2010-02
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