Transaction costs emerge in different types of logistics activities and influence the material flow
and the accompanying financial and information flows; due to this fact, the information support and
assessment are important tasks for the enterprise. The paper analyzes transaction costs in logistics for
automotive manufacturers; according to the analysis, the level of these costs in any functional area of
“logistics supply” ranges from 1.5 to 20%. These are only the official figures of transaction costs of enterprises
that do not take into consideration implicit costs. Despite the growing interest in transaction costs in
logistics in the latest fifteen years, this topic is covered rather poorly in Russian literature; the definition
of “transaction costs” is unclear, there is no technique of their information reflection and assessment. We
have developed the methods for information reflection of transaction costs that can be used by automotive
enterprises. Each enterprise will have an opportunity to choose the most suitable technique for information
reflection of transaction costs or to compare the level of transaction costs when using different techniques.
Application of techniques for information reflection of transaction costs allows the enterprises to increase
profits by optimizing and reducing costs and using their assets more effectively, to identify possible ways
to improve cost parameters of their performance, to improve their efficiency and productivity; to cut out
unnecessary or duplicate activities, to optimize the number of staff involved in a particular activity
Keywords
transaction costs, supply logistics, information reflection of costs, logistics costs