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Purpose. The purpose of the study – to explain the features of disclosure of transaction costs in the accounting of agricultural enterprises, taking into account the peculiarities of the shadow economy; to identify the main factors that lead to transaction costs and make suggestions for improving their accounting. Methodology / approach. The main methods used in this study are: statistical analysis to assess the dynamics and cost structure of agricultural enterprises; graphical and analytical methods used to determine the level of the shadow economy; theoretical generalization and comparison, induction and deduction are used to reveal the content of transaction costs and their values for agricultural producers; the current state and trends of the shadow economy in Ukraine in general and in the agricultural sector in particular are assessed through synthesis and economic analysis. Results. The role of transaction costs as an institutional economic category in the activities of agricultural producers and their impact on the growth of shadow economic processes in agribusiness is studied. The article shows that the share of transaction costs of agricultural enterprises is significant, and this reduces the efficiency of these enterprises. About 8 mln ha of agricultural land are used unofficially, which is about 25 % of all cultivated agricultural land in Ukraine. The classification of factors that contribute to the development of the shadow economy in Ukraine, in particular, the shadow agricultural market, and increase the transaction costs of agricultural producers has been improved. The factors of occurrence of transaction costs and flaws of their coverage by the accounting are investigated, recommendations on their reflection in the accounting are given. The possibilities of reducing the level of transaction costs are substantiated, in particular, due to their more correct accounting, the implementation of information systems and the formation of marketing service cooperatives. Originality / scientific novelty. The transaction costs of agricultural enterprises were further studied. For the first time, the relationship between the main problems of agricultural producers, transaction costs that arise and accounting sub-accounts, which will allow more accurate accounting of these costs, is schematically presented. Our own vision is proposed to identify the transaction costs of agricultural producers under the influence of non-institutional economic theory, their reflection in the methodology of accounting and their minimization through actions of formal and informal accounting institutions. Practical value / implications. The results of the study can be used in business operations of agricultural producers, in particular, the peculiarities of accounting for transaction costs are recommended to be taken into consideration when forming the accounting policy of the entity and also judgment of a professional accountant to be considered. It is also recommended to introduce accounting engineering, ie the format of joint management actions. |
