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[1]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
holding structure, affiliate, economic restructuring, the coefficient of expediency of economic restructuring, profitability ratio of a holding structure, methodology of assessment
Received 01.07.2014, Revised 23.08.2014, Accepted 19.10.2014
Retrieved from Vol. 1, No. 2, 2014
Pages 1-6