Zhihartsev V. The foundation for the feasibility of enterprises restructuring

The object of research is processes of restructuring of the mechanical engineering enterprises with difficult financial state. The purpose of research is generalization and further development of the theoretical and methodical providing and development of practical recommendations on the foundation for the feasibility of mechanical engineering enterprises restructuring. Research methods are logical approach; analysis and synthesis; comparison; induction and deduction; graphic method. Theoretical and practical results. Methodical providing of foundation for the feasibility of mechanical engineering enterprises restructuring that supposes the estimation of the financial state of economic activity and enables to define the degree of crisis on the enterprise; methodical approach to estimation of the financial state of mechanical engineering enterprises that enables to prevent erroneous administrative decisions; the method of choice of the enter-prises restructuring form that enables to coordinate it with the estimation of crisis degree and measures on overcoming of the crisis state; methodical approach to the calculation of the basic structural indexes of balance that allows to define the dynamics of the financial state and measures on its improvement had further development. Determination of mainte-nance of concept «restructuring» enterprise, that consider in close intercommunication with the processes of sanitation, reengineering and reorganization and can be classified by signs such as “feasibility of realization” and “expected re-sults” have been improved. Scientific results are used in practical activity of Central Department for Foreign Economic Relations and European Integration of the Kharkiv Regional State Administration (certificate from No 01-15/26020, 20.11.2009) and joint-stock company «Orgtekhnіka» (certificate № 229, 11.09.2009).