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Abstract. The article reveals the notion of transaction charges management at agricultural enterprises. Special classification is presented and transaction charges part is determined in the general share of expenses at agricultural enterprises. The author pays special attention to the specific peculiarities of agricultural sector and taking into account charges at agricultural sector enterprises.

Key words and phrases: неоинституционализм, трансакционные издержки, учет издержек, сельское хозяйство, управление трансакционными издержками, снижение издержек, new institutional economics, transaction charges, taking into account charges, agriculture, transaction charges mana