SUMMARY OF INFORMATION ON TRANSACTION COSTS IN THE ENTERPRISE ACCOUNTING SYSTEM
DOI:
https://doi.org/10.32782/ecovis/2023-2-2Keywords:
accounting, system, accounting system, costs, transaction costsAbstract
The article states that the accounting system is a complex dynamic information supersystem of an enterprise, in which the facts of economic activity are transformed into information resources. At the present stage, a significant drawback of the accounting system is the limitation in generating information about economic activity in accordance with user requests. In this regard, there is a need to improve the accounting system of a business entity by developing proposals for summarizing information on transaction costs in the accounting system, which will improve the work of the enterprise in general and accounting in particular. Various approaches of scientists to generalize information on transaction costs in the accounting system are revealed. Analysis of the highlighted methods shows that transaction costs are dispersed between types of activities and economic processes, it is noted that it is inappropriate to allocate a separate account to reflect transaction costs in the accounting system. In this regard, it is proposed to generalize information on transaction costs in the accounting system by using information that will come from all structural units of the enterprise where transaction costs arise, and from all types of activity (operational, financial and investment), which will simplify the process of separating and detailing transaction costs from the total costs of a business entity. By sorting the necessary information, the accounting department monitors the requirements for structural units to comply with the procedure for preparing information and its timely submission to ensure the coordination of work on collecting information on transaction costs and its further processing. Accounting maintains and prepares reports for the governing body of the business entity, which serves as a preparatory stage for decision-making at the management level of the institution. The above reporting documents accumulate all information about transaction costs that comes from the area of responsibility. The central management body receives already analyzed information, which consists of data about the department where the transaction costs arose, what the size of the transaction costs for a particular department was predicted to be, what the actual size of these costs is, deviations and their reasons. Together with the reporting documentation, the accounting department submits proposals to management regarding the rational organization of transaction costs and their effective management.
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