The essence and role of transaction costs are analyzed; it is shown that their share in enterprises is significant. Transaction costs, in particular, are defined as costs in the field of exchange related to acts of sale, transfer of property rights, emphasizing that they are not directly related to the production process of enterprises, but to organizational issues of their activities.
In the article has been analysed the approach to accounting the outlay and methods
aimed to take strategical decisions and appropriate efficient tactical decisions taking into
account all product lifecycle peculiarities. An absence of complex research in the native science
and practice dedicated to the development of calculation methods in the steps of the product
lifecycle determines the actuality of the given problem.
Methods for calculation of the stages of the life cycle ofa product is one of the priority