Dilaj N. The formation of holding structures in conditions of economic restructuring of companies

The object of the research concerns to the formation and evaluation of financial and economic activities of holding companies and subsidiaries. The research refers to theoretically methodological statements and practical recommendations that concern the improvement in the efficiency and the formation and activity of holding structures and their subsidiaries in the machine building area in terms of economic restructuring. Author used methods: comparative analysis, synthesis, systematization and generalization, grouping methods, abstraction and specification of the statistical method, economic-mathematical assessment, induction and deduction, tabular method. The theoretical value of the dissertation is referred to the improvement conceptual and terminological apparatus, that concerns holding structures, developed classification of holding structures, measures for the improvement of the financial and economic activities of holding structures in Ukraine. Scientific novelty of the results: for the first time there is developed a method of integral index calculation for financial and economic state of built holding structure in terms of economic restructuring, there is improved the process of formation of the holding structure in the machine-building areas, the method of the holding structure profitability calculation during its formation, definition of the essence of "holding structure" concept gained further classification of holding companies. The subject of the research is theoretical and methodological features of the formation and operation of the machine-building holding structures and companies controlled by them in terms of economic restructuring. The recommendations of author apply to the formation of holding structures during the economic restructuring. The scopes of author's recommendations using refer to machine-building enterprises.