Contract theory: Selected issues of accounting and analysis
| dc.contributor.author | Luchko, Mykhailo | |
| dc.date.accessioned | 2017-02-14T18:37:16Z | |
| dc.date.available | 2017-02-14T18:37:16Z | |
| dc.date.issued | 2016-10 | |
| dc.description.abstract | The article deals with some issues of accounting and economic analysis within the context of the contract theory, which was developed by O. Williamson. The article explored the essence of general contract theory, and the content of transaction costs. Analyzed the types of contracts for the purpose of their further classification. Specified the factors that influence the choice of a particular contract form. Developed the method of transaction costs calculation and the scheme of their workflow. For analyzing of contracts’ performance indicators specified on the essential terms and cost indicators that reflect the evidence of obtaining cash. The author proposed the allocation of accounting functions as a branch of practical human activity. | uk_UA |
| dc.identifier.issn | 2223-3822 | |
| dc.identifier.uri | http://dspace.tneu.edu.ua/handle/316497/12906 | |
| dc.publisher | Socio-Economic Problems and the State | uk_UA |
| dc.relation.ispartofseries | Вип. 2 (15);С. 71-77 | |
| dc.subject | contract theory, types of contracts, transaction costs, accounting of contracts, analysis of indicators, contracts effectiveness | uk_UA |
| dc.title | Contract theory: Selected issues of accounting and analysis | uk_UA |
| dc.title.alternative | Теорія контрактів: вибрані питання бухгалтерського обліку та аналізу | uk_UA |
| dc.type | Book | uk_UA |