TRANSACTIONAL APPROACH TO THE ASSESSMENT OF STRUCTURAL CHANGES IN INTERSECTORAL ECONOMIC RELATIONS OF AGRICULTURAL ENTITIES

DOI 10.32651/2512-65

Issue № 12, 2025, article № 9, pages 65-70

Section: Problems of efficient management

Language: Russian

Original language title: ТРАНСАКЦИОННЫЙ ПОДХОД К ОЦЕНКЕ СТРУКТУРНЫХ ИЗМЕНЕНИЙ В СИСТЕМЕ МЕЖОТРАСЛЕВЫХ ЭКОНОМИЧЕСКИХ ОТНОШЕНИЙ В АПК

Keywords: TRANSACTIONAL APPROACH, TRANSFORMATIONAL AND TRANSACTIONAL COSTS, INTERSECTORAL ECONOMIC RELATIONS, AGRICULTURAL ENTITIES

Abstract: The article describes a transactional approach to assessing structural changes in the intersectoral economic relations of agricultural entities. To assess cross-industry interaction when using the transactional approach, it is necessary to have relevant data for each business entity. Behavioral and measurement approaches are used for these purposes. In the first case, different levels of management are investigated and the behavioral motives of owners, managers, and employees are analyzed. This is achieved by conducting special surveys or questionnaires, the results of which reveal the characteristic signs of transactions. The measurement approach uses information from statistical and accounting reports. The assessment is based on the growth or reduction rates of costs, divided into transformational and transactional; variable and constant depending on the scale of activity of business entities (micro, small, medium). During the analyzed period (2013-2023), it was determined that the highest share is occupied by material costs (63-65%). Labor costs in agriculture are higher and equal to 14%, in the food industry they are lower and amount to 10-12%. There is a slight increase in the share of other expenses; on average, they amount to 7-10 percent. The analysis showed that in agriculture, together with hunting and services, the ratio of variable and fixed costs averaged 80:20 for 2013-2023. The highest share of transformational costs for production was in 2016 – 84 %; transactional in 2013 – 23%. Depending on the market position of business entities as participants in production and distribution chains, transaction costs can change significantly and affect the financial results of their activities.

Authors: Rodionova Olga Anatolevna