Perspectives problems of accounting the transaction costs in system of enterprise management

The article considers the various approaches to the formation of the transaction costs, the analysis is conducted, which allowing to reveal that all costs are divided into groups of aggregated ex ante and ex post (occurring before and after the transaction) and to internal and external, to the costs related to the finished products (Product Costs), and costs related to the period of time (Period Costs), as well as fixed (constants) and variables.