FEATURES OF ACCOUNT TRANSACTION OF COSTS AT THE CONCLUSION OF CONTRACTS ON RENDERING OF SERVICES IN ATOMIC ENGINEERING
In the given article features of reflexion in the account and the enterprise reporting of the costs arising by consideration of contract relations between objects of atomic engineering and the power service company are considered. The system of optimization of the account transaction costs is offered. The conclusion that for the organization of the analytical account in the power service company, transaction costs should be reflected in separate analytical accounts depending on time of their occurrence, the customer and the requirements shown in the concrete contract is drawn.
Ekaterina S. Shaporeva, lecturer and a posttgraduate student of Balakovo Institute of Economy and Business.