Conceptual principles of the theory of transactional expenses are analysed in the article. The urgency and importance is discussed. The concept of transaction costs as an economic category is described, the economic substance of the concept of transaction costs is revealed and analysis of interpretations of the above concepts is filed. Main factors of transaction costs and their implications are described. Practical appliance of the theory of transactional expenses both at the micro and macro levels are focused in the article. The author considered the essence, the mechanism of formation, the magnitude and growth of transaction costs at the enterprise and factors that determine the level and structure of transaction costs is identified. The author also presented a classification of transaction costs adapted to the peculiarities of the Ukrainian economic system and possibilities of cost minimization is analysed. The list of elements of transaction costs is extended, the prospects of their further researches are formulated.


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