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Theoretical Grounds of Enterprise Restructuring


  • Odintsova Nadiya G.

    () (Kharkiv National University of Economics)


One of the most popular means of financial recovery of enterprises in the world and domestic theory and practice is re-structuring. The article considers the essence of enterprise re-structuring, conducts analysis of existing approaches to understanding the re-organisation, re-formation, re-structuring and re-engineering notions and makes conclusions with respect to the nature of their interconnection. It analyses interpretation of the re-structuring category, approaches of scientists to revelation of the essence of the enterprise re-structuring notion. To achieve the goal the article conducts assessment of the existing approaches to interpretation of the content of the enterprise re-structuring process. It also conducts further analysis of interconnection of the re-formation, re-structuring, re-organisation and re-engineering notions with consideration of scientific interpretations, which would allow identification of the roles of each of the notions for identifying their influence and interconnection in correlation with the direction of economic activity of enterprises.

Suggested Citation

  • Odintsova Nadiya G., 2013. "Theoretical Grounds of Enterprise Restructuring," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 11, pages 302-307.
  • Handle: RePEc:idp:bizinf:y:2013:i:11:p:302_307

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    References listed on IDEAS

    1. François Bourguignon & Francisco H. G. Ferreira & Marta Menéndez, 2013. "Inequality of Opportunity in Brazil: A Corrigendum," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 59(3), pages 551-555, September.
    2. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
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