Business Restructuring as a Method of Strengtening Company’s Financial Position

Journal of Optimization in Industrial Engineering

مقاله 14، دوره 14، Special Issue - شماره پیاپی 29، فروردین 2021، صفحه 105-115   

شناسه دیجیتال (DOI): 10.22094/joie.2020.677839

نویسندگان

Inese Mavlutova¹؛ Vitalina Babenko^{* 2}؛ Volodymyr Dykan³؛ Nataliia Prokopenko⁴؛ Sergiy Kalinichenko⁵؛ Iryna Tokmakova⁶

¹BA School of Business and Finance, Riga, Latvia,

²V.N. Karazin Kharkiv National University, Kharkiv, Ukraine

³Ukrainian State University of Railway Transport, Kharkiv, Ukraine

⁴European University, Kyiv, Ukraine,

⁵Kharkiv Petro Vasylenko National Technical University of Agriculture, Kharkiv, Ukraine,

⁶Ukrainian State University of Railway Transport, Kharkiv, Ukraine,

چکیده

Restructuring  is relevant for companies that have free capital and need to expand for development purposes, as well as for companies that have relatively large problems with financial results and the relevant indicators indicate the necessary changes. Motives of the restructuring may be different, the authors put forward the following reasons: operation operational synergy, financial synergy, diversification, economic motives. Restructuring is one of the key methods  for company’s financial position strengthening. Motives of restructuring are various, but the objective  is company's value increase and  the strengthening of financial  position. The authors investigate the essence  of the company's financial strategy, studied restructuring as a modern approach of company development in the crisis period, as well as the company's valuation and financial analysis methods, which were used for restructuring.

کلیدواژه‌ها

Business Restructuring؛ Company’s value؛ Financial position؛ Financial ratio؛ Multiple discriminated analysis

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