Abstract
The scientific article is devoted to the study of theoretical and methodological features inherent in the restructuring of enterprises. The approaches of domestic and foreign scientists to the essence of the concept of "restructuring" are considered, which are divided into three groups. It was determined that the most objective approach is the approach according to which restructuring is interpreted as a continuous process of making changes in the company's activities, adapted to the conditions of the internal and external environment. Based on the analysis of domestic and foreign literature, a set of types of restructuring is summarized and characterized. In the form of a graphic interpretation, the main forms of restructuring, namely operational and strategic, are presented and described. A list of indicators is presented that are most often suggested to be calculated to determine the need for restructuring based on the identification of its type and form. The specified list of indicators was applied to the activities of the State Enterprise "Horodnytske Forestry". It was found that most of the indicators did not meet the recommended values or directions of change, and some of them even worsened in dynamics. It was determined that the main factors of the need for restructuring at SE "Horodnytske Forestry" are: an increase in the amount of short-term liabilities; low level of asset liquidity; obsolescence of fixed assets; a significant volume of stocks; decrease in revenue from product sales; the decrease in the level of solvency of the population and the COVID-19 pandemic; imperfect cost management policy. A method of assessing the restructuring capacity of the enterprise is proposed, which is based on the calculation of the integral indicator. The proposed method was tested at the studied State Enterprise "Horodnytske Forestry". The obtained value of the integral indicator confirmed the possibility and necessity of carrying out restructuring measures at the SE "Horodnytske lisov estvodstvo", primarily in the areas of profitability and property status. A block diagram for improving the enterprise restructuring mechanism is proposed, which provides for the sequential implementation of 13 stages, and also provides provisions that each restructuring process must comply with.
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