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The sanitation of the enterprise directed on its restructuring (reorganization). Such sanitation is carried out at heavier scales of a crisis financial state of the enterprise and demands implementation of a number of the reorganization procedures providing more effective organizational forms of its economic activity. As a rule, this type of sanitation is connected with change of the status of the legal entity of the sanified enterprise.

Inventory at arbitration management is feature of carrying out need of creation of such number of the commissions at which there is possible a carrying out all inventory within two-three days. Such short terms are caused one of the supervision purposes - to ensure safety of property of the debtor.

If under the terms of an environment of the commodity market the enterprise cannot reach the planned rate of a gain of volume of product sales or on the contrary can significantly exceed it, for providing a new step of financial balance of the enterprise the corresponding amendments have to be introduced in parameters of its financial strategy (i.e. values of separate basic financial performance are changed).

The offered methodical approach to carrying out restrukturizatsionny actions, proceeding from development of competitive strategy, already finds more and more understanding and application in administrative practice of modern management. Therefore its further theoretical and introduction has to play the positive role in strengthening of competitive positions of the enterprises both on domestic, and in the markets.

the analysis of changes of articles of the reporting in a with changes of other articles. Thus the special attention should be paid to cases, the change of one indicator by the nature does not correspond to change of a indicator.

Fourth stage. Carrying out the financial and economic analysis of the enterprise. The analysis is carried out for the purpose of definition of a of the belonging to the debtor for a covering of court costs, on remuneration payment to an to the managing director, and also opportunity or impossibility of restoration of a of the debtor.

absorption. This form of sanitation is carried out by acquisition of the enterprise debtor by the enterprise-sanatorom (for the last it is one of forms of investments — acquisition of a complete property complex or the main part of its asset. For a sanator the effect of absorption is also connected with a sinergizm. The sanified enterprise at absorption usually loses the independent status though as the legal entity can be kept in the form of subsidiary;

fixed assets, material values, money and other property, ­ in surplus, are subject an and to transfer respectively on results with the subsequent the reasons of emergence of surplus and perpetrators;

Reasons of insolvency of the enterprises. Effective overcoming of crisis of needs to be begun with the analysis of the reasons of its emergence. Distinguish from the reasons of a of the enterprises and external.

Association of all is more whole in the uniform strategy realized programs of reforming and the business plan of restructuring to top managers to develop the effective tool a of the planned transformations.

Apparently from the given formula, its right part all sources of formation of own financial resources of the enterprise, and left — respectively make all directions of use of these resources. Therefore in the simplified look the model of financial balance of the enterprise for which achievement the enterprise seeks in a crisis situation, can be presented in the following form: