ПРАКТИЧНІ АСПЕКТИ ЗАВЕРШЕННЯ ТЕХНОЛОГІЧНОГО ЦИКЛУ ВИРОБНИЦТВА НА ЛІКВІДАЦІЙНІЙ СТАДІЇ БАНКРУТСТВА СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ

Abstract

The dynamism of business environment creates the need for theoretical development and practical implementation of more effective measures of organizing the liquidation stage of bankruptcy. This issue is considered the features of the technological production cycle completion at the liquidation stage of bankruptcy of Ukraine’s agricultural enterprises. The normative and legal framework, which regulates the liquidation stage of bankruptcy of Ukraine’s agricultural enterprises, is considered. The regulation of agricultural enterprises’ bankruptcy of various organizational and legal forms is characterized. The existing disadvantages of implementation of agricultural enterprises’ bankruptcy in Ukraine at the stage of technological production cycle completion are highlighted, in particular such as: lack of access to information about financial and economic activities, material values, inventory results; detection, identification and ensuring crop preservation on the bankrupt's land plots. There are considered some difficulties that arise in the process of managing and disposing of agricultural enterprise’s property in bankruptcy procedure. The purpose of the article is to determine the role of completion of technological production cycle at the liquidation stage of agricultural enterprise’s bankruptcy in the context of ensuring operational efficiency and full coverage of creditors' requirements in Ukraine. The essence of liquidation mass in bankruptcy procedure is characterized. There are considered the main channels of obtaining information by arbitration administrator regarding the actual state of bankrupt's financial condition (in particular, statistical and financial reporting). The essence of the debtor's ripe harvest as his asset (current biological assets) is characterized. The legal status of the debtor's unharvested ripe crop is considered. There is informed about the characteristics of debtor's harvest inventory. There is characterized the possible options for disposal of debtor's ripe unharvested crop, revealed by inventory. The features of sale the debtor's ripe unharvested crop are considered. The algorithm of liquidator’s actions in case of bankruptcy of domestic agricultural enterprises is formed.