Voloshanjuk N. Financial restructuring of enterprises (by the example of enterprises of the mining and smelting complex of Ukraine)

The thesis is devoted to the research of the financial dominants of restructuring the enterprises and the justification of findings and suggestions as to increasing the effectiveness of financial measures for the financial restructuring of enterprises of the mining and smelting complex. It have been disclosed the economic nature, motives and priorities of the external and internal restructuring of enterprises. It have been proved the methodical approaches to the improvement of the intraeconomic financial relations at the enterprises as a result of financial responsibility decentralization, responsibility centers creation, and internal transfer pricing establishment. It have been determined the methodical principles of calculating the transfer prices and implementing the transfer pricing policy. It have been examined the basic tendencies in corporate restructuring and proved that the transformation processes at the national mining and smelting enterprises should be realized towards capital concentration based on the creation of transnational corporations, holding companies and product and financial groups. It have been determined the ways for realizing the value growth potential as a result of restructuring the enterprises. It have been developed the recommendations as to avoiding the abuse of transfer prices for the purpose of reducing the tax burden.