Identyfikacja kosztów transakcyjnych przez rachunkowość
Identification of transaction costs in accounting

Summary/Abstract: The purpose of this article is to explain how transaction costs are defined and treated in accounting. Economic literature shows that transaction costs are hard to define and, consequently, to measure. However, transaction costs are increasingly attracting the attention of economists. The importance of transaction costs is grow-ing and therefore it is necessary to address this question in the accounting context. The article shows how transaction costs are treated in financial accounting and what is the approach adopted in management accounting. In financial accounting those transaction costs which are recorded by a company's accounting system can increase the acquisition price of assets or increase period costs. Modern tools of management accounting such as Activity-Based Costing or Balanced Scorecard make it possible to expand the scope of information on transaction costs. This article contributes to the discussion about identification of transaction costs in the accounting system.

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