Transaction costs of trading organizations

Abstract

The article is devoted to the questions of cost accounting of the circulation of commercial firms. The author considers such directions of the organization of registration process as opening sub-accounts and creation of the system of analytical accounting. In addition the problem of computerization of registration procedures is also touched upon. The substantiation of necessity and expediency of introduction of the indicated variants of perfection of the account is given and practical questions of introduction of book keeping registers in registration practice are considered.