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Fіnansi of companies - Poddєrogіn AM

11.1.3. MANAGEMENT FІNANSOVOЇ SANATSІЇ PІDPRIЄMSTVA

In sistemі Venue of fіnansovoї sanatsії of companies rozrіznyayut osnovnі funktsіonalnі three blocks:

1. Rozrobka sanatsії plan.

2. Sanatsіyny audit.

3. Management sanatsії.

Yak usually rozrobkoyu sanatsіynoї kontseptsії that plan sanatsії, s doruchennya vlasnikіv chi kerіvnitstva pіdpriєmstva zaymayutsya konsaltingovі fіrmi in tіsnomu vzaєmozv'yazku іz vnutrіshnіmi services kontrolіngu (Yakscho takі Je to pіdpriєmstvі). Sanatsіyny audit conducted on auditorskimi kompanіyami of order potentsіynih sanatorіv, kreditorіv that іnshih osіb, SSMSC mozhut take fate in fіnansuvannі sanatsії.

Virіshalne values ​​for uspіshnogo Venue of fіnansovogo rehabilitation pіdpriєmstva Got organіzatsіya efektivnosti management sanatsії. Sutnіst management sanatsії mozhna rozglyadati s dvoh pozitsіy: іnstitutsіonalnoї that s funktsіonalnoї.

W іnstitutsіonalnoї pozitsії to management sanatsії mozhna vіdnesti vsіh fіzichni x osіb, yakih upovnovazheno vlasnikami sub'єkta gospodaryuvannya chi power of the law to hold fіnansovu sanatsіyu pіdpriєmstva, tobto factuality keruvati pіdpriєmstvom on perіod yogo recovery. Dosit often to bring bankrutstva pіdpriєmstvo sama nevmіle chi navmisno upravlіnnya wrong. Zrozumіlo scho kerіvnitstvo pіdpriєmstva, yak yogo prizvelo to fіnansovoї crisis, yak usually not zmozі efektivnosti upravlyati fіnansovoyu sanatsієyu. Zvіdsi viplivaє neobhіdnіst zamіni kerіvnitstva pіdpriєmstva abo peredachі povnovazhen schodo sanatsії tretіm individuals. In Velikobritanії, napriklad, schorіchno of 60 tisyach torn down ref about bankrutstvo blizko 90% zakіnchuєtsya zmіnoyu kerіvnitstva.

Zagalom to osіb, SSMSC shaping can Buti nosіyami management sanatsії, slіd vіdnesti kontrolyuyuchі bodies (napriklad, Department bankіvskogo lucid NBU strahnaglyad toscho) konsultantіv, auditorіv, keruyuchih sanatsієyu, SSMSC priznachayutsya vіdpovіdno to rіshennya arbіtrazhnogo court predstavnikіv bankіvskih SET chi іnshih kreditorіv, dosvіdchenі manager and takozh i kolishnє kerіvnitstvo pіdpriєmstva. Rozv'yazannya power schodo priznachennya management sanatsії Yea one іz pershochergovih zahodіv from within fіnansovogo recovery.

W funktsіonalnoї pozitsії management sanatsії - tse system en tikrizovogo upravlіnnya, yak Got to metі efektivnosti vikoristannya fіnansovogo mehanіzmu for zapobіgannya bankrutstvu is the Venue of fіnansovogo pіdpriєmstva rehabilitation. Funktsіonalnі services management sanatsії mozhna rozglyadati yak okremі Fazi upravlіnskogo cycle, and in protsesі sanatsії pіdpriєmstva takі cyclic Permanent povtoryuyutsya at dosyagnennі Pevnyi strategіchnih chi tsіley tactfully.

Before funktsіonalnih sanatsії management areas (. Figure 11.1) slіd vіdnesti takі:

a) the presentation tsіley;

b) that formuvannya analіz problemi (brain problem - fіnansova crisis);

c) Poshuk alternatives prognozuvannya that otsіnka naslіdkіv їhnoї realіzatsії (pіdbіr that otsіnka neobhіdnogo catalog sanatsіynih zahodіv);

g) rіshennya of acceptance;

d) realіzatsіya (carry out specific sanatsіynih zahodіv);

e) control;

h) analіz vіdhilen.

Vazhlivoyu warehouses organіzatsії dіyovogo management sanatsії Je zaprovadzhennya efektivnoї Sistemi kontrolіngu. Virіshalnim at tsomu Je stvorennya Sistemi іnformatsіynogo zabezpechennya, planning, analіtichnih that control services. Zauvazhiti Treba, scho not іsnuє STANDARD retseptіv organіzatsії management sanatsії pіdpriєmstva. Leather vipadok fіnansovoї Creasy potrebuє іndivіdualnogo pіdhodu to upravlіnnya processes її podolannya.