企业交易成本管理

K. Kombarova, N. Horbal
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引用次数: 0

摘要

分析了交易成本的本质和作用;结果表明,他们在企业中所占的份额是显著的。特别是,交易成本被定义为与销售行为、产权转让有关的交换领域的成本,强调它们与企业的生产过程没有直接关系,而是与企业活动的组织问题有关。现代商业条件导致交易成本的增加,这与交易对手范围的扩大、信息流的持续增加、取决于所有权因素的特定成本等有关。查明了国内企业这类费用增长的趋势,并说明了其高水平的原因。提出了企业交易成本的分类方法。强调了使交易成本控制和最小化复杂化的关键因素。给出了隐性交易成本的例子。本文描述了交易成本与企业价值创造链之间的关系,并表明并非所有交易成本组都与产品创造阶段有关。列举了这些成本对生产过程的影响。一般来说,由于相关产业的增加,企业活动规模的增加会导致交易成本的降低。另一方面,由于企业规模的扩大和结构的复杂化,企业的综合管理成本也在增加。当与企业成长相关的交易成本降低所节省的成本等于管理企业的额外成本时,企业规模就会达到最优。研究表明,采用所建议的措施将确保降低交易成本,并将对企业的一般费用水平产生积极影响,并有助于提高其活动效率。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Management of transaction costs of enterprises
The essence and role of transaction costs are analyzed; it is shown that their share in enterprises is significant. Transaction costs, in particular, are defined as costs in the field of exchange related to acts of sale, transfer of property rights, emphasizing that they are not directly related to the production process of enterprises, but to organizational issues of their activities. Modern business conditions lead to an increase of transaction costs, associated with an expansion of the range of counterparties, a continuous increase in information flows, specific costs depending on ownership factors, etc. Trends in growth of such costs at domestic enterprises were identified and reasons for their high level were given. Classification of transaction costs of enterprises is presented. Key factors that complicate the control and minimization of transaction costs are highlighted. Examples of hidden transaction costs are given. Relationship between such costs and the value creation chain of enterprises is described, and it is shown that not all groups of transaction costs are related to the stages of product creation. Examples of impact of these costs on a production process are presented. In general, increase in the scale of enterprises' activities due to the addition of related industries to their composition can lead to a decrease in transaction costs. On the other hand, due to the increase in a size of the enterprise and the complexity of its structure, the costs of its general management are increasing. The optimal size of the enterprise can be reached when the savings from the reduction of transaction costs associated with the growth of the enterprise will become equal to the additional costs of managing it. It is shown that application of the proposed measures will ensure reduction of transaction costs and will positively affect the level of expenses of enterprises in general and contribute to the growth of the efficiency of their activities.
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