15. Improving the mechanism of reorganization of unprofitable (insolvent) agricultural organizations
Bychkov N. A., Volodko S. I. Improving the mechanism for the reorganization of unprofitable (insolvent) agricultural organizations. Monograph // ed.: V. G. Gusakov, Doctor of Economics, Professor. – Minsk : Center of Agrarian Economics of the Institute of Economics of the National Academy of Sciences of Belarus, 2006. – 276 p.
Reviewers: V. I. Belskiy, PhD in Economic Sciences; T.G. Piskunova, PhD in Economic Sciences.
The monograph was prepared on the basis of the authors’ research results, approved by the Scientific Council of the Institute of Economics of the National Academy of Sciences of Belarus, Order № 19 of 01.11.2005. Contains a theoretical substantiation of the essence and mechanisms of reorganization of unprofitable (insolvent) agricultural organizations. The stages of the complex process of reforming unprofitable organizations are identified, including the reorganization of legal entities and the transfer of enterprises as property complexes by effective owners to users on the basis of a sale and purchase agreement, concession (lease), trust management, gratuitous transfer; changes in labor relations, organization and production management within the investor organization. An economic assessment of the reorganization models and their effectiveness is given, problems are revealed, and ways to improve the reorganization process are identified. Based on the research results, an improved methodology for assessing the financial condition of unprofitable organizations was developed and tested in practice in order to make an effective management decision on reorganization models, a methodology for a comprehensive assessment of the value of an enterprise as a property complex based on an integral utility indicator. The need for a differentiated approach to the forms of reorganization of unprofitable organizations and the introduction of the institution of external management as a way to restore solvency is substantiated.
The work is intended for the governing bodies of agroindustrial complex, heads and specialists of agricultural organizations, research associates, teachers, post-graduate students and students of agricultural educational institutions.