MECHANISMS OF BUSINESS RESTRUCTURING IN THE CONDITIONS OF POST-WAR ECONOMIC RECOVERY OF UKRAINE

Abstract

The article is devoted to the analysis of the peculiarities of the formation of complex mechanisms of business restructuring in the conditions of the post-war economic recovery of Ukraine, taking into account the role of accounting, financial and analytical support and tax instruments in restoring the solvency, financial stability and competitiveness of business entities.

It has been established that business restructuring in the post-war economic recovery of Ukraine is not only a tool for overcoming financial difficulties of individual enterprises, but also an important mechanism for the structural transformation of the national economy. The large-scale consequences of the war, in particular the destruction of assets, the disruption of logistical connections, a decrease in solvent demand, a shortage of financial resources and a change in the market environment, necessitate a comprehensive review of the functioning models of business entities.

It is substantiated that the modern mechanism of business restructuring should be formed as a systemic set of interrelated organizational, financial, property, management, accounting and tax tools. Its main task is not only to restore the current solvency of the enterprise, but also to ensure its long-term financial stability, adaptability and competitiveness in the conditions of the post-war economy.

It is proposed to consider the business restructuring process as a sequential system of interconnected stages: diagnosis of the financial and property status of the enterprise; identification of key problems and risks; development of a restructuring strategy; selection of appropriate organizational, financial, accounting and tax instruments; implementation of planned activities; further monitoring and evaluation of results. This approach makes it possible to ensure the complexity of management decisions and reduce the risk of fragmentary application of individual measures.

It was concluded that the effectiveness of business restructuring in the post-war period will largely depend on the ability of enterprises to combine internal resources and management capabilities with state support tools, access to financing, international aid and opportunities for integration into the European economic space. In such conditions, restructuring should be focused not only on overcoming the consequences of crisis phenomena, but also on technological modernization, digitalization, diversification of activities and the formation of new competitive advantages.