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 follow-up. The calculation of the proposed indicators on the basis of the financial statements of the Corum Group Engineering Holding and its subsidiaries is fulfilled.
1. Andriyevska Ye.V. The concept and essence of restructuring industrial enterprises process / Ye.V.Andriievska // Journal of Social and Economic Research. – № 39. – 2010. – P. 9–14.
2. Viatrovych O.I. Restructuring as an important way to ensure the life of enterprises / O. Viatrovych / / Economist. – № 7 – 2011. – P. 40–42.
3. Dulyba N.H. Theoretical and methodological approaches to understanding the essence of “a holding structure” notion / Management and Entrepreneurship in Ukraine: the Stages of Formation and Development Problems. – № 748. – L’viv Polytechnic National University Publishers. – 2012. – P. 60–66.
4. Donets L.I., Shepelenko O.V., Barantseva S.M., Serhieieva O.V., Veremeichyk O.F. Substantiation of economic decisions and risk assessment / Under gen.edit. of Donets L.I. – Kyiv: Centre of Educational Literature Publishers. – 2012. – 472 p.
5. The Law of Ukraine “On Holding Companies in Ukraine” (Article 3) of March 15, 2006 N 3528-IV, as amended N 4498-17 of 13.03.2012.
6. Ivashchenko O.M. Administrative and legal regulation of state corporate rights of the country: dis. Candidate Legal Sciences: 12.00.07 / Iva-schenko Olha Mykolaivna. – Kyiv. – 2008. – 189 p.
7. Leshchenko M.M. Assessment of holding structures of TNC development in the world / M. Leshchenko // Economic Space. – 2012. – № 62. – P. 27–33.
8. Mys’kiv H.V. The impact of the integration of corporate structures on their capitalization /
H.V. Mys’kiv, N.V. Shevchenko // Finances of Ukraine. – № 2. – 2012. – P. 119–127.
9. Matviyenko N.I. Mesoeconomic conditions and growth factors of capitalization of an enterprise / / Young Scientist. – 2011. – № 2. – Vol.1. – P.118–125.
10. Naichuk-Khrushch M.B. Formation and economic assessment of holding structures activities in engineering // Abstract diss. for obt. the degree of Candidate of Econ. Sciences. – L’viv Polytechnic National University Publishers. – 2007. – P. 10–11.
11. Naumenko S.V. Peculiarities of financial management in a holding company // Finances of Ukraine. – № 1. – 2008. – P.94-105.
12. Naumenkova S.V. Financial structure of an enter-prise: the determination of the essence and basic stages of reforming / S.V. Naumenkova, B.I. Siurkalo // Socio-economic research in transition period. Market transformations in Ukraine in terms of global integration processes. Collection. scien. Publications / Ed. Acad. NAS Ukr. M.I. Dolishnyi; IRR NAS Ukr. – L’viv, 2005. – Issue. VI (LVI). – P. 141–143.
13. Pavlovska I.H. Organizational and economic mecha¬nism of strategic management of holding companies / Pavlovska I.H. // Abstract diss. for obt. the degree of Candidate of Econ. Sciences. – Donetsk, Donetsk Institute of Industrial Economics. – 2009. – 25 p.
14. Tararuiev Yu.O. Application of integral evaluation methods to justify organizational solutions on improving the efficiency of a holding company func¬tioning / Yu.O. Tararuiev, M.V. Kadychanskyi. – [Electronic resource] – Mode of access: http // eprints.kname.edu.ua/30704/1/53.pdf.
15. Shliyko A.V. Economics of entrepreneurship in the market of goods and services. Textbook /
A.V. Shliyko. – Kyiv: Center of Educational Literature Publishers. – 2008. – 376 p.
16. Ferris Kennet, Peshero Barbara Petty. Corporate Valuation: how to avoid mistakes when purchasing: Transl. from English. – Moscow: Williams Publishing House, 2003. – 256 p.
17. Khoma I.B. Participation of holding structures in the process of economic restructuring of subsi-diaries / I.B. Khoma, N.H. Dulyba // Journal of Economic Reforms. – № 1 (9). – 2013. – P. 89–95.
18. Sutormina U.M. Finances of foreign corporations: Textbook / U.M. Sutormina. – KNEU Publishers, 2004. – 566 p.
19. Semenchenko N.V. The process of globalization and its impact on the restructuring of enterprises / N.V. Semenchenko // Formation of Market Relations in Ukraine. – 2011. – № 9. – P. 25–30.
20. Seliuchenko N.Ye. Anticrisis financial management at the enterprise: textbook / N.Ye. Seliuchenko, V.V. Kozyk. – Kyiv: UB NBU Publishers. – 2007. – 222 p.
21. Shaposhnikov O.V. Holding as an effective union of enterprises at the present stage of Ukrainian economy development / O.V. Shaposhnikov // Manager. – 2007. – № 4 (42). – P. 237–240.