Особливості утворення груп взаємопов’язаних підприємств в Україні та управління ними

Abstract

Проаналізовано основні правові та економічні засади утворення груп взаємопов’язаних підприємств як системи бізнесу в Україні та виокремлено основні рівні управління у багатоланковій організаційній структурі групи підприємств, пов’язаних відносинами контролю–підпорядкування. Результати теоретичного дослідження є передумовою для розроблення напрямів удосконалення практичних засад щодо ефективного управління процесами розподілу та перерозподілу ресурсів у межах груп та об’єднань підприємств шляхом організації раціональної системи обліку і звітності. The basic legal and economic principles for the formation of groups of related companies as business system in Ukraine have been analyzed. It was found out that the modern group of related enterprises have complex multilevels organizational structure, as each of the participants of the economic entity (each company) can have both an extensive network of structural subdivisions (branches and representative offices), subsidiaries and participate in joint activities. This group of companies determined that for business diversification and capital it is necessary to organically combine different types of economic activity. A characteristic feature of groups of interconnected companies is several levels of management, not only within the group but also directly at the level of each individual entity included in its composition. In the group of related companies at least three levels of government may exist where each individual group member is divided into sub-levels depending on the legal requirements for the formation of management. The first (lowest) level of complex hierarchical structure of interconnected entities is a separate unit of the company or joint activity without establishing a legal entity. The second is the entity itself. The third level can impersonate an entity that has a controlling interest in the company, which is the second element of the complex organizational structure of interrelated economic enterprises or business association. The above mentioned number of levels of controlling groups of related companies is minimal because multilevel structure of each of the management structures is possible. The results of theoretical research areprerequisites for the development of improving practical framework for effective management of the processes of distribution and redistribution of resources within groups and associations of enterprises by organizing a rational system of accounting and reporting.