References

ecr-journal

Экономическая наука современной России

Economics of Contemporary Russia

1609-14422618-8996

Regional Public Organization for Assistance to the Development of Institutions of the Department of Economics of the Russian Academy of Sciences

10.33293/1609-1442-2023-1(100)-18-32

ecr-journal-862

Research Article

АКТУАЛЬНЫЕ ПРОБЛЕМЫ ЭКОНОМИЧЕСКОЙ ТЕОРИИ

ACTUAL PROBLEMS OF ECONOMICS

Транcакционные издержки: трактовки и следствия

Transaction Costs: Renderings and Consequences

https://orcid.org/0000-0002-0667-3391

Тамбовцев

Виталий Леонидович

Tambovtsev

Vitaly L.

доктор экономических наук, профессор, экономический факультет

vitalytambovtsev@gmail.com

МГУ им. М.В. Ломоносова, МоскваРоссияLomonosov Moscow State University, MoscowRussian Federation

2023

01042023

011832

2023

Regional Public Organization for Assistance to the Development of Institutions of the Department of Economics of the Russian Academy of Sciences

https://www.ecr-journal.ru/jour/about/submissions#copyrightNotice

https://www.ecr-journal.ru/jour/article/view/862

Теория транcакционных издержек давно и плодотворно применяется в анализе экономики, однако часть ее положений до сих пор некоторые исследователи понимают неоднозначно. Целью статьи является анализ таких альтернативных пониманий. Показано, что трансакционные издержки включают в основном бухгалтерские компоненты, а в некоторых случаях также и субъективные оценки альтернативных издержек. Исходя из анализа литературы продемонстрирована ошибочность трактовок трансакционных издержек как непроизводительных и определены ситуации, в которых минимизация трансакционных издержек содействует росту и развитию экономики. В заключительном разделе показано, что понятие «трансакционная выгода» («трансакционная ценность»), использование которого некоторые исследователи полагают развитием теории трансакционных издержек, в действительности является не более чем другим названием такого хорошо известного понятия, как «выгоды совместной деятельности» или «выгоды торговли». Продемонстрировано, что учет выгод совместной деятельности и торговли всегда входил в состав институционального анализа экономики, начиная с работ Р. Коуза, Д. Норта и О. Уильямсона, в силу чего понятие «трансакционная выгода» вряд ли вносит содержательный вклад в развитие теории трансакционных издержек.

Although the theory of transaction costs has long been fruitfully used in the analysis of the economy, some of its aspects still have an ambiguous understanding among the researchers. The purpose of the article is to analyze such alternative interpretations. It is shown that transaction costs include mainly accounting components, and in some cases also subjective estimates of opportunity costs. Based on the analysis of the literature, the erroneous interpretation of transaction costs as unproductive has been demonstrated, and situations have been identified in which the minimization of transaction costs certainly contributes to the growth and development of the economy. The final section shows that the notion of transactional benefit (transactional value), which some researchers believe is a development of the theory of transaction costs, is in fact nothing more than another name for such a well-known concept as the benefits of joint activity, or the benefits of trade. It is shown that taking into account the benefits of joint activities and trade has always been part of the institutional analysis of the economy, starting with the work of R. Coase, D. North and O. Williamson, due to which the mentioned concept of transaction benefits is unlikely to make a meaningful contribution to the development of the theory of transaction costs.

трансакционные издержкитрансформационные издержкибухгалтерские издержкиальтернативные издержкипроизводительные издержкиминимизациякомпозитное понятиетрансакционные выгоды

transaction coststransformation costsaccounting costsopportunity costsproductive costsminimizationcomposite concepttransaction benefits

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The authors declare that there are no conflicts of interest present.