METHODOLOGICAL PRINCIPLES OF ESTIMATING EFFICIENCY OF MERGER AND ACQUISITION PROCESSES OF ENTERPRISES

Abstract

The article presents the results of the study of theoretical, methodological and practical aspects of the evaluation of the effectiveness of M & A transactions. The main methods of estimating the efficiency of merger and acquisition processes of enterprises are considered. Based on the results of the critical analysis of existing developments, the methodical tools and the sequence of express evaluation of the efficiency of mergers and acquisitions were substantiated. The developed methodological approach to assessing the effectiveness of M & A transactions is based on the basic provisions of the theory of stakeholders and competitive analysis and involves identifying the effectiveness of the M & A agreement based on the assessment of the nature of the dynamics of indicators, reflecting the level of satisfaction of the enterprise participant and the effectiveness of the enterprise participant compared with the competitor. The implementation of the proposed methodological approach allows us to expand the criteria for assessing the compliance of the merger and acquisition transaction with the target parameters of the enterprise.