Managing Transaction Costs of Trade Enterprises with the use of the Process Approach

The article generalises approaches to the enterprise transaction costs management. It marks out advantages and justifies expediency of application of the process approach to management of transaction costs of trade enterprises. In the result of the study it offers distribution of transaction costs by business processes and application of modern efficient management tools in cost management at trade enterprises. The prospect of further studies is development of a system of analytical indicators of assessment of transaction costs management efficiency by business processes of trade enterprises.