MECHANISMS AND ORGANIZATION OF FINANCIAL RESTRUCTURING OF BANKING INSTITUTIONS AND ENTERPRISES BASED ON RISK-ORIENTED MANAGEMENT
Abstract
The article analyzes scientific and methodological approaches to defining the concept of "enterprise restructuring", reveals the content, tasks and key characteristics of this process. Particular attention is paid to the economic essence of financial restructuring, its mechanism, scope, main tasks and expected results. The need for the implementation of financial restructuring for Ukrainian enterprises, especially in the context of modern challenges, is substantiated, and recommendations are provided on key aspects of practical implementation. The main goal of the study is to highlight the main factors that cause the crisis state of Ukrainian enterprises during wartime. The need for financial restructuring is also identified, its main tasks are formulated and a step-by-step implementation plan is provided. Restructuring is considered as a tool for adapting to dynamic changes in the external environment, which allows ensuring a harmonious balance between the internal structure of the bank and external factors, directing the bank to achieve sustainability in the long term. The restructuring process is divided into three key stages inherent in any investment project: pre-investment, investment and operational phases. This is explained by the fact that the change in market value is the result of restructuring measures, and the restructuring process itself is considered as an investment project for the development of the banking business, focused on structural transformations to increase its efficiency.
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