Methodical approaches to cost estimation of synergy effect of enterprise restructuring

Olha Varchenko, Iryna Gerasimenko


Introduction. Modern business conditions are characterized by increasing both external and internal risks, which requires the management of enterprises to develop effective tools to increase its competitiveness and value. For the management of the enterprise it is necessary to take into account the peculiarities of the formation of synergetic effects during the restructuring and to assess the vectors of their impact on its value, which will allow to make rational management decisions. That is why there is a need to generalize methodological approaches to assessing the overall synergy effect in the restructuring of the enterprise and its impact on the increase in its value.

Goal. The aim of the article is to gene ralize the algorithm of formation of different types of synergetic effects in enterprise restructuring and to develop methodological approaches to assess their impact on the value of the enterprise, which should be used in the system of cost-oriented management.

Method (methodology). The following methods were used during the research: abstract-logical and monographic methods were used in the process of theoretical generalization and formulation of conclusions; method of system analysis in the development of the algorithm for the formation of synergetic effects by type of activity of the enterprise; retrospective analysis, induction and deduction in the identification of synergetic effects by type of activity in the restructuring and determining the vector of their impact on the value of the enterprise.

Results. The manifestations of synergetic effects during the restructuring of the enterprise are investigated and their influence on the value of the enterprise is proved. Manifestations of synergetic effects of restructuring by types of assets and activities of the enterprise are identified. Methodical approaches to assessing the impact of synergetic effects in the restructuring of the enterprise on its value are substantiated, which will allow to make sound management decisions on reorganization and help increase the efficiency of the management system, investment attractiveness and competitiveness.


restructuring; synergetic effect; cost-oriented management; enterprise cost; methodical approaches; indicators

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Science Works Journal "Ekonomichnyy analiz"

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