The concept, classification and accounting for transaction expenses in educational organizations as a method of competitiveness improving
This paper discusses the concept, classification and accounting for transaction expenses in educational institutions on the basis of classical institutional approach. It presents an overview of the main types of transaction expenses in the educational organizations as well as their influence on the competitiveness of the organization in the educational market based on the classic classification of transaction expenses. The author pays her particular attention to the description of account transaction costs of educational organizations in the financial, managerial and tax accounting. The scientific article proposes a variant of the organization of analytical accounting by types of activities undertaken and educational levels.