{'fraction_non_alphanumeric': 0.017627441638875654, 'fraction_numerical': 0.0, 'mean_word_length': 5.6455696202531644, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
METHODOLOGICAL APPROACHES TO ORGANIZING THE ACCOUNTING OF TRANSACTION COSTS IN AGRICULTURAL ENTERPRISES

Introduction. The characteristic features of agriculture in relation to the formation of transaction costs in the agricultural sector compared to other branches of the national economy are its high dependence on the natural environment and biological processes, which causes the manifestation of low stability and predictability of its development. The situation that has developed is caused by the fact that in the system of formation of new economic and agrarian-land relations, along with technological factors, the key place is occupied by institutional factors of the development of the agricultural sector. In this connection, there is a need to study the nature of transactions, transaction costs and assess their impact on reproductive processes in the agricultural sector, as well as to find mechanisms for managing this type of costs in the agricultural sector. Methods. General scientific and special methods of economic research were used in the process of conducting research, in particular: systematic approach, comparative, dialectical, abstract and logical. Results. The proposed methodical approach to determining the amount and structure of transaction costs of agricultural enterprises will make it possible to redistribute internal and external transactions, the essence of which is to compare the amount of transaction costs, the source of which is the company's own divisions, and those arising as a result of market transactions. Discussion. Ukraine's war with Russia caused the appearance of new types and manifestations of transaction costs in the activities of agricultural enterprises. A similar situation will be observed during the period of post-war reconstruction of the agricultural sector of our country. In this regard, scientists are faced with the task of developing methodical approaches to clarifying the economic nature and reflecting them in accounting registers. Keywords: agricultural enterprise, transaction costs, accounting, information, management.