THEORETICAL AND APPLIED ASPECTS OF TRANSACTIONAL ANALYSIS OF ACTIVITIES OF ENTERPRISES

With the development of the theory of institutional economics, the assessment of enterprise management and the increase of its efficiency became important methodologies because of a high competition within industries where the fittest survive. The main purpose of this study is to expand the existing classification of transaction costs, so management teams will be able to make cost-effective decisions and increase business efficiency. The main criteria for expansion of the existing classification are a phase of implementation of transaction, time of occurrence, and degree of interaction. Influence on the internal environment of the company is an added criterion. The focus of the study is a development of a methodological approach to estimation of transaction component in business processes, as well as the implementation of these findings in transaction analysis of business performance. On the basis of the accounting and management reports of "Atomstroykomplex", authors analyzed transaction costs, developed measures in order to decrease transaction costs, and calculated the effect of these measures.