Ovsyankina A. Organization of the break-even economic activity of enterprises in a post-privatization period

Object of the research: economic activity process of industrial enterprises in conditions of reforming ownership relations; purpose of the paper: developing theoretical bases and scientific-methodical support for organization of the enterprises’ break-even economic activity in conditions of postprivatization period; methods of the research and apparatus: theoretical generalization, deductive, statistical analysis, experts’ estimation, graphic; theoretical and practical results: methodical approach to the analysis of the enterprises’ break-even economic activity with the application of express-analysis method and category apparatus for an enterprise economic security on the basis of introducing the notion “range of an enterprise security” were improved, determining preconditions for organization of the enterprises’ break-even economic activity in postprivatization period, substantiating the economic essence of factors for providing break-even activity at the industrial enterprises, substantiation and development of the scientific-methodical support for organization of the enterprises’ break-even economic activity and determining the notion of the break-even were further developed; practical implication of the results obtained lies in the fact that introduction of the developed methodical approaches and recommendations makes it possible to eliminate break-even and to develop industrial enterprises; subject and level of introduction: the developments have been applied in the work of open joint-stock company “Kharkiv Boiler-Mechanical Plant”, Kharkiv, partnership “Artkom”, Kharkiv; sphere of application: production activity of machine-building enterprises, educational process.