MODERN METHODS OF FORMATION AND STRATEGIC DEVELOPMENT OF INTEGRATED BUSINESS STRUCTURES IN LIGHT INDUSTRY

Abstract

Introduction and purpose of research. To ensure the development of integrated business structures, it is necessary to provide the efficiency of managing consolidation processes and raising the income of owners. For this purpose, a number of methodological approaches, tools and methods for forecasting and evaluating the results of integration are offered.
The hypothesis of consolidation processes lies in the theory of systems and management of owner’s income, which is reduced to the consideration of the impact of the integration process on the owner’s income, taking into account the functioning of the group as a system of mergers and acquisitions result.
Methods of research. The use of a pre-design analysis technique, which consists of individual procedures designed to assess the impact on: the strategic position – through the developed graph-mathematical model; production-economic efficiency – through the estimation of changes in cash flows of the integrated business structure (ISB) taking into account the synergistic effect determined by the cognitive map; propensity to risk – through simulation.
Results. The technology of strategic management of the integrated business structure in light industry was proposed, the description of its stages is presented in the form of interconnected procedures, it could be created by using the SADT methodology (Structured Analysisand Design Technigue) in conjunction with the IDEF0-methodology. At the basis of the analysis procedures lies modeling of the financial and production activities of the group of companies before and after the consolidation on the base of the "cost–release" model adapted to the specifics of the consolidated accounting in textile companies. The final procedure for pre-project analysis of integration (merger or acquisition) is the assessment of consolidation projects by multi-criteria analysis of decision-making. The study also proposes a wider approach to integration – from the standpoint of project portfolios, maximizing utility under budget constraints.
Conclusions: the proposed approach of the creation of a regional cluster of light industry infrastructure on the basis of the project financing process of the integrated light industry’s business structure allows the formation of key links of the regional space as the basis of sustainable social and economic development of the regions.