Summary: | The article considers issues of optimisation of the use of resources directed at restructuring of a shipbuilding enterprise, which is the main prerequisite of its efficiency. Restructuring is considered as a process of complex and interconnected change in the structure of assets, liabilities, enterprise functions, initiated by dynamic environment, which is based on the strategic concept of its development and directed at increase of efficiency of its activity, which is expressed in the growth of cost. The task of making a decision to restructure a shipbuilding enterprise and selection of a specific restructuring project refers to optimisation tasks of prospective planning. Enterprise resources that are allocated for restructuring serve as constraints of the mathematical model. Main criteria of optimisation are maximisation of pure discounted income or minimisation of expenditures on restructuring measures. The formed optimisation model is designed for assessment of volumes of attraction of own and borrowed funds for restructuring. Imitation model ensures development of cash flows. The task solution is achieved on the basis of the complex of interrelated optimisation and imitation models and procedures on formation, selection and co-ordination of managerial decisions.
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