FINANCIAL RESTRUCTURING AS A BASIS FOR THE FORMATION OF CONCEPTUAL APPROACHES TO ORGANIZATIONAL DEVELOPMENT OF ENTERPRISES

Author:

Saraphina Olga, Kherson National Technical University (24 Beryslav highway Str., 73008 Kherson, Ukraine).

Language: ukrainian

Annotation:

Highlighted the relevance of the implementation of the financial restructuring of enterprises, as one of the directions of anti-recessionary management in modern conditions of managing, defined its essence and objectives. The study of theoretical and methodological approaches to the justification of motives of internal and external company's reconstruction. Characteristic features of this financial management tool. Systematic priority activities within the framework of internal and external restructuring of the company. It is proved that the choice of restructuring of enterprises in the system of corporate Finance is defined as financial dominants restructuring.

Key words:

restructuring, financial, efficiency, management, enterprises, financial dominant, capital, value added, competitiveness

References:

1. Dovbnia S.B. (2002). Metodicheskie osnovy i napravleniia restrukturizatsii predpriiatii v promyshlennosti [Methodological framework and direction of enterprise restructuring in the industry]. Dnepropetrovsk: Nauka i obrazovanie (in Russian).

2. Kanchaveli, A. D., Kolobov, A. A., Omelchenko I.N. et al. (2001). Strategicheskoe upravlenie orhanizatsionno-ekonomicheskoi ustoichivostiu firmy [Strategic management of organizational-economic stability of the company]. Moscow: МGТU iм. Baumana (in Russian).

3. Kovalev, A.I. (2006). Upravlenie restrukturizatsiei predpriiatiia [Enterprise management restructuring]. Кyiv: АVRIО (in Russian).

4. Picot G. (2002). Handbuch Mergeis&Acquisition. Stuttgart: Schaeffer-Poeschel Verlag.

5. Otenko I., Moskalenko N. (2005). Orhanizatsionno-ekonomicheskii mekhanizm restrukturizatsii predpriiatiia [Organizational-economic mechanism of the enterprise's restructuring]. Kharkiv: HNUE (in Russian).

6. Weber J. (2002). Einfuhrung in das Controlling. 9. Auflage. Stuttgart: Schaefer-Poeschel Verlag.

7. Rappaport R. A. (1997). Risk and the Human Environment. The ANNALS of the American Academy of Political and Social Science, pp. 159–160.

8. Podatkovyy kodeks Ukrayiny vid 02.12.2010 r. № 2755-VI [Tax Code of Ukraine on 02.12.2010 № 2755-VI]. Retrieved from http://zakon4.rada.gov.ua.

Download