Chenash V. Organizational and economic mechanisms of depreciation policy of industrial enterprises.

The dissertation is devoted to the essentials of theoretical and methodological grounding and development of the practical recommendations for management of industrial enterprises' restructuring processes on the background of integration transformations in the economy. The categorical-conceptual system of restructuring theory in terms of integration transformations in the economy has received the further development. The basic characteristics, models and methods of restructuring have been studied, as well as the determinants of the restructuring management have been identified. The classification system of the restructuring processes of industrial enterprises has been improved with the consideration of the features of interrelation and interaction of its basic elements. The trends of restructuring of machine-building enterprises in Khmelnitsky region have been investigated, the systematization and valuation of the related procedures have been held, and the feasibility of internal audit as a necessary component of the control functions integration of the restructured unit has been proved. The structure and dynamics of engineering enterprises' performance has been analyzed on the basis of statistical data, which has allowed to determine the causes and the necessity of restructuring as the main tool of enterprises' competitiveness formation at the present stage of the national economy development. A mathematical model (RS-model) has been built in order to asses the unit's financial and economic position considering the effects of integration which has allowed to propose measures for operational restructuring regarding the unit's real condition. The structural-logical model for the machine-building enterprise restructuring has been developed, as well as the mechanism of the enterprise's restructuring management and the directions of scientific and methodical approach of the type of strategic restructuring determination. The implementation of the developed mechanism will allow to identify reasonably the procedures of the operational restructuring, which is the integral part of the overall business strategy. The scientific and methodical approach to determining enterprise's needs for strategic restructuring has been proposed with the usage of structural and functional system of indicators of enterprise's strategic stability assessment. Structural and functional components of the system will provide the possibility to achieve a balance between long- and short-term objectives, desired results and factors of their achievement.