Author: Tamara I. Nikolaeva

Abstract. The article deals with the essence and special features of transaction costs when conducting logistic operations, their influence on the effectiveness of an organization, and the ways of optimization. In order to organize logistics effectively, it is required to analyse and optimise certain types of costs. The importance of the task of reducing costs of logistic operations is determined by the growth of the total logistic costs on a national scale (in GDP). The main problem of grouping logistic costs is that they occur in both production and circulation spheres. The specifics of cost accounting by processes lies in the analysis of the expenses of logistic operations at a particular enterprise.

Keywords: Logistics, transaction costs, resources, services, processes, efficiency