(Publishing House of Lviv Polytechnic National University, 2014) Aleksieiev, I. V.; Khoma, I. B.; Dilai, N. H.
The author’s definition of “a holding structure” is proposed in the article. A number of factors
that make up the prerequisites for integration processes in the business of the holding union type are analyzed. The mechanism of economic and mathematical evaluation of the holding companies is investigated through introduction of the expediency assessment coefficient of economic restructuring of holding structure subsidiaries, the profitability ratio of a holding structure in the process of its formation, and the current profitability factor of a holding structure during followup. The calculation of the proposed indicators on the basis of the financial statements of the Corum Group Engineering Holding and its subsidiaries is fulfilled.
