Възможност за счетоводно отчитане на транзакционните разходи в предприятията

Sedlarski, Teodor and Ankova, Iliana (2010): Възможност за счетоводно отчитане на транзакционните разходи в предприятията. Published in: Statistics Journal , Vol. 3-4, (October 2010): pp. 60-80.

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.

• Item Type: MPRA Paper
• English Title: A Possible Way to Estimate Transaction Costs Through the Firm's Accounting System
• Language: Bulgarian
• Keywords: Transaction costs, cost accounting, cost effectiveness
• Subjects: B - History of Economic Thought, Methodology, and Heterodox Approaches > B5 - Current Heterodox Approaches > B52 - Institutional ; Evolutionary; O - Economic Development, Innovation, Technological Change, and Growth > O4 - Economic Growth and Aggregate Productivity > O43 - Institutions and Growth

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