New Institutional Economics is now widely develops the theory of the so-called «transaction costs», but numerous methodological problems with the definition, registration, classification and analysis of this type of costs are saved. Moreover, in the framework of the «fashion effect» in economics and an artificial interpretation of the existing problems, which takes the form of some «paradoxes» and sometimes speculative and incorrect examples of comparisons. In fact, such positions are the result of pre-existing or new authors of introduced palliative views and solutions to the problems of economic analysis and theory. Therefore, this article, which has no destination review is intended to focus the individual problems of the theoretical direction, which is taken among new institutionalists consider the theory of transaction costs to obtain a general response to the introduced by paradoxes and palliative generalization. The focus is on the treatment and measurement of transaction costs, the formation of the transactional functions, theoretical generalization and a common approach on the possible type of such functions, which should be based on the conditions facing applications and the object of research, refers to the separation of institutions in the formal and informal styles. It is shown that the purpose of saving costs, including transaction does not conflict with the expansion of transaction sectors, providing an upward trend of this type of costs. Theoretically, shows the change in transaction costs when changing the formal and informal norms, emphasizes the relationship of production and transaction costs.