摘要：The urgency of the research consists in the existence of problem issues related to managing transaction costs in terms of rental relations, the main ones being their identification, measurement, accounting, control and analysis. The root cause of the existence of these problems is the uncertainty of procedural content and the composition of the management functions of transaction costs. The purpose of the research is to determine the composition, interconnection and content of the main management functions of transaction costs. The research methodology is dialectical, abstract-logical and bibliographic methods, by which, based on the critical analysis of the main management functions of transaction costs, the composition of the main management functions of transaction costs is determined; techniques of induction, deduction, analysis and synthesis are applied to identify the content of the management functions of transactional costs of the enterprise as the basis for formation of an interaction system of the management mechanism of such costs. It has been established that management of transaction costs is an obligatory component of the dynamic management process of a business entity, which must be harmonized with the general management process and be consistent with its main purpose – to achieve high economic results of the enterprise. The structure of the main management functions of transaction costs (planning, organization, motivation, accounting, control, analysis, adjustment and coordination), logic of their implementation, interconnection and essence within the framework of implementation of rental relations are established. The practical significance of the research is to create a basis for building a management system for transaction costs and to determine the conditions for its effectiveness. The obtained scientific results will form the prospects for further research, which will consist in determining the elements of the system and the mechanism of transaction costs management by entities of rental relations.
