Abstrakt: |
Purpose. Determination of engineering companies' internal factors which influence the amount of transaction costs. Study of correlation and direction of such influence to provide identification of reserves of optimization of engineering companies' transaction costs. Methodology. The study involved methods of analysis and synthesis, induction and deduction, system concept, in order to determine and characterize factors which influence engineering companies' transaction costs; identification of internal reserves for their optimization; determination of directions to enhance the efficiency of transaction expense management; factor analysis, correlation and regression analysis method, pattern method, in order to analyze factor influence on transaction costs; determination of cause-and-effect relations between dependent variable and independent variable; assessment of correlation and direction of relations; statistical, graphical, table analysis, average and relative value method, in order to study, group and visual display of empirical data which reflect the results of correlation and regression analysis. Findings. We have determined the system of internal factors which influence on the amount of engineering companies' transaction costs. Based on the correlation and regression analysis methods, we have assessed the density and direction of relations between independent variables (factors) and dependent variable (expenses). We have studied the values of transaction costs variability under the influence of factors within the framework of multivariable correlation. We have built the economical and mathematical models of transaction costs dependence on influence factors and assessed their adequacy and accuracy. We have determined the reserves of engineering company transaction costs optimization. Originality. We have determined the system of internal factors which influence on engineering company transaction costs formation. The study of such influence basing on a multifactor simulation of transaction costs value dependence on performance values, efficiency of resources use and financial firmness allowed us to determine methods of how to enhance the efficiency of transaction costs management. Practical value. The results of the study may be used for further scientific research in this scope, as well as in the process of engineering companies' practice activity as an integral part of expenses management system formation in order to enhance the efficiency of companies' production and commercial operations. [ABSTRACT FROM AUTHOR] |