Accounting for transactions costs of agricultural producers in the shadow economy
Journal: Agricultural and Resource Economics International Scientific E-Journal
Year: 2022

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 me