In the conditions of changeability of market environment providing the effective activity of the production and distribution it is necessary to the agricultural enterprises constantly to search for reserves to reduce production expenditures and expenditures for organization of saves promotion and production distribution. There is not universal, used quantitative methodology of transaction costs accounting of agricultural production’s realization, that is predefined by difficulties of accounting and estimation its separate categories, and also a large number of their classifications and definitions.

The complication of account and estimation of is absent in an account of realization agricultural production is related to such moments: certain part of transaction costs is not represented in a financial account and that is why the possibility of their direct measuring is eliminated ; a large number of the charges related to the corruption sphere is absent in an obvious kind, that is why it is impossible to take them into account , however information is represented in the registers of administrative account; the separate article for taking into account is absent in an account of record-keeping is absent in an account; the availability in the categories of transaction costs of different elements, making it difficult to bring them to the general equivalent.

For the calculation of transaction costs’ magnitude we used a methodology that is based on the analysis of the tables’ system "input-output" system of national accounts (SNA). Based on the two-section combined inter-branch balance the calculations are conducted and relative and absolute transaction costs are all-round analyzed, their structure and dynamics are investigated.

It is expedient to determine transaction costs by dint of two methods: obvious costs – explicit costs – based on the register of financial and administrative account; implicit costs (opportunity cost of changing market environment) – calculation method.

According to the data of analytical accounting investigated agricultural enterprises of Kyiv region, the largest is share of expenditure on dispute resolution in the courts, salaries and commission salespeople and sales agents, and the cost of transportation of production. To reduce uncertainty and risk in the sales of agricultural enterprises it is necessary to form a system that will help to ensure the information producers and rationalization of transaction costs. For this purpose it is expedient to form the "map of transactions, that is an online site that displays the structure of connections participants in agricultural markets, conditions and history of their transactions, canals movement of products displayed on the map of the region online. Every enterprise that is on the map has a profile that contains short information (name, address, type of business, products, current output, current purchase and realizable price, rating, date of last update) and complete information (history of transactions with prices , volume, contractors, dates, contacts, history of the company, staff and any other information at the discretion of management). The map of transactions can be considered as a catalyst for the market mechanism, in fact considerably reducing uncertainty and asymmetric information, it brings to the market such as perfect competition. It provides more rapid and effective implementation of functions of market that favourably will affect its conditions. To ensure these conditions the interconnection card transactions via e-exchange is necessary.

An offer methodology of optimization transaction costs’ magnitude in registration and signing of contracts allows to bring a uncertainty and imperfection of contract relations on the basis of certain factors, each of that specifies on problems, that arise up in the process of forming and entering into contracts, and lead to a significant increase in transaction costs. The methodical approach can solve not only the problem of estimation of transaction costs, but also to identify measures to their minimization.

Key words: sales, transaction costs, expenditure management.