Sarapina O. Financial restructuring in the management of the development of the food industry

Research object: processes of forming and realization of the financial restructuring of enterprises of food promislovovsti Ukraine as important direction of development of management by them. Research purpose: ground of theoretical, methodical and methodological principles, and also realization of practical recommendations of management of enterprises of food industry, by the financial restructuring. Research methods: historical, dialectical, abstract-logical, system-structural an analysis, monographic, method of systematization and classification, analytical, method of the statistical groupings, factor and cross-correlation regressive an analysis, ekonomiko-mathematical. Theoretical and practical results: in a theoretical plan grounded theoretical, methodological and methodical positions, practical recommendations, in relation to perfection and development of management food enterprises on the basis of the financial restructuring. In practical are the developed mechanisms, forms and directions of management the enterprises of food industry, by realization of restructuring with the purpose of increase of their capitalization, innovative to the investment attractiveness, profitableness of competitiveness. Novelty of novovnedryaemogo: the method of estimation of economic cost of the restructured food enterprises, structures of the transformed and corporate capitals, is developed, taking into account time of realization, structure of money streams of of a particular branch orientation. Degree of introduction: results are accepted for the use Main administration of agroindustrial development of Kherson regional state administration. A sphere of the use is agrarian economics and APK.