APPROACHES TO ACCUMULATE INFORMATION ABOUT TRANSACTIONAL COSTS IN ACCOUNTING AT AN ENTERPRISE

Notion of "transactional costs" is considered. Classification of transactional costs is built. There is managerial collision found that not all kinds of transactional costs that are considered in cost management can be shown in accounting. Taking into account regulatory framework of accounting there are three approaches suggested about accumulation of information about enterprise transactional costs. Advantages and limitations of suggested approaches about accounting transactional costs are analyzed.