The ability of the enterprise to survive, considering the rehabilitation capacity

Анотація

The essential characteristics, purpose, tasks, and functions of rehabilitation measures at the enterprise are investigated. The characteristic features that are inherent in rehabilitation at enterprises are allocated. It is established that within the framework of financial recovery of business entities, various measures are applied that are characteristic of rehabilitation, namely financial and economic, production and technological, organizational and legal, and social; their directions are identified. The features of rehabilitation audit for enterprises in financial crisis are outlined. The main objective of a rehabilitation audit is indicated, which is to assess the enterprise's ability to recover, determine the depth of the financial crisis, and identify opportunities to overcome it. The essence of the concept of "rehabilitation" of enterprises is systematized and schematically presented. Based on an in-depth analysis of the scientific works of economists-researchers, different views of researchers on interpreting the concept of "rehabilitation capacity" are systematized and presented. The author's definition of the concept of "rehabilitation capacity of enterprise" is provided. The prerequisites for creating capacities to ensure the rehabilitation capacity of the enterprise, indicating their properties, are determined. The leading indicators have been proposed, the calculation of which will allow deciding on rehabilitation or liquidation of the enterprise. It is substantiated that the survival of enterprises depends on its strategic goals and objectives and support not only for the stability of the economic system to the negative impacts of the external environment but also its internal flexibility to use new opportunities and chances that may arise as a result of changes in the external environment. Keywords: rehabilitation, bankruptcy, functions, purpose, objectives, financial recovery, criteria, liquidation, rehabilitation audit, rehabilitation capacity.

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