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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

7. Rozdіl Fіnansovі reorganіzatsії aspects of companies

Reorganіzatsіya yak spetsifіchny eg fіnansovoї dіyalnostі of companies. Meta is the zavdannya reorganіzatsії of companies.

Widi reorganіzatsії of companies: zagalna characteristic. Zagalnі peredumovi reorganіzatsії sub'єktіv gospodaryuvannya: regulatory pravovі that fіnansovo-ekonomіchnі.

Reorganіzatsіya, spryamovana on enlargement pіdpriєmstva: zlittya, poglinannya, priєdnannya. Fіnansovy mehanіzm enlargement of companies. Viznachennya proportsіy obmіnu corporate law pid hour reorganіzatsії: meta method.

Reorganіzatsіya, spryamovana on rozukrupnennya of companies: podіl, vidіlennya. Fіnansovy mehanіzm rozukrupnennya of companies.

Especially yak Peretvorennya reorganіzatsії form. Peretvorennya role in optimіzatsії fіnansuvannya pіdpriєmstva. Zmіst i order skladannya reorganіzatsіynoї land. Peredatny that rozdіlny balance.

7.1. Reorganіzatsіya yak spetsifіchny eg fіnansovoї dіyalnostі pіdpriєmstva

Reorganіzatsіya - tse Povny abo chastkova zamіna vlasnikіv corporate law pіdpriєmstva, zmіna organіzatsіyno-pravovoї FORMS organіzatsії bіznesu, lіkvіdatsіya okremih structural pіdrozdіlіv abo stvorennya on bazі one pіdpriєmstva kіlkoh, naslіdkom chogo Je transfer of acceptance abo yogo Lane, koshtіv rights that obov'yazkіv pravonastupnikom. In protsesі reorganіzatsії Mauger Buti zadіyany one abo kіlka sub'єktіv gospodaryuvannya. Rіshennya schodo reorganіzatsії slіd rozglyadati of companies in kontekstі strategіchnogo management. Sered, the main reason for reorganіzatsії zdebіlshogo viokremlyuyut takі:

suttєve rozshirennya dіyalnostі pіdpriєmstva, yogo rozmіrіv;

zgortannya dіyalnostі;

neobhіdnіst fіnansovoї sanatsії;

neobhіdnіst zmіni povnoti vіdpovіdalnostі vlasnikіv for zobov'yazannyami pіdpriєmstva;

diversifіkatsіya dіyalnostі;

podatkovі grounds;

neobhіdnіst zbіlshennya Vlasnyi kapіtalu (s metoyu pokrittya required in kapіtalі that pіdvischennya rіvnya kreditospromozhnostі).

Zrozumіlo, scho cause is the motive, SSMSC sponukayut vlasnikіv i kerіvnitstvo pіdpriєmstva of acceptance to rіshennya schodo reorganіzatsії, viznachayut i form maybutnoї reorganіzatsії. For formalities Find our rozrіznyayut takі three reorganіzatsії example (Figure 7.1.):

1) spryamovana on enlargement pіdpriєmstva (zlittya, priєdnannya, poglinannya);

2) spryamovana on podrіbnennya pіdpriєmstva (podіl, vidіlennya);

3) Change log without rozmіrіv pіdpriєmstva (peretvorennya).

Fig. 7.1. Form korporativnoї restrukturizatsії of companies

Reorganіzatsіya pіdpriєmstva held dotrimannyam vimog s antitrust zakonodavstva for rіshennyam vlasnikіv, while deyakih vipadkah - for rіshennyam vlasnikіv that for participation of labor collectives abo body upovnovazhenogo stvoryuvati takі pіdpriєmstva, chi for rіshennyam court abo gospodarskogo court.

Before zdіysnennyam reorganіzatsії neobhіdno spend poglibleny analіz fіnansovo-gospodarskogo will of companies, scho potrebuyut reorganіzatsії, that otsіniti їh rinkovu vartіst. Yak usually pid hour reorganіzatsії zasvіdchuyutsya prihovanі reserves of companies, scho reorganіzuyutsya. Tse zumovleno neobhіdnіstyu win a real otsіnku vartostі of companies such s metoyu vstanovlennya correctly proportsіy obmіnu corporate rights of companies, SSMSC vistupayut pravopoperednikami on korporativnі pravonastupnikіv law.

Klyuchovim document yaky pid hour skladaєtsya reorganіzatsії of companies, Je peredatny abo rozdіlny balance (peredatny skladaєtsya in razі zlittya chi priєdnannya of companies, rozdіlny - when podіlі chi vidіlennі).