Özet:

The existing approaches to implementation of technical re-equipping process are considered in the article. It is proposed the block-hierarchical approach to implementation of technical re-equipping process of industrial enterprises. According to the proposed approach the process of technical re-equipping includes: hierarchical representation of organizational planning process, technical re-equipment of industrial enterprises, introduction of a consolidated statement of activities modernization of the enterprise, information flows in the implementation process of technical re-equipping of industrial enterprises, scheme of implementation process of technical re-equipping activities, flowchart of the stages of analytical providing of this process and model of monitoring the expenditure on technical re-equipment. This approach involves the implementation of a series of logical step of technical, information and analytical and financial components, which are structured in accordance with their substance and essence. Author Biographies Ольга Вікторівна Фартушняк, Simon Kuznets Kharkiv National University of Economics, Lenina 9a, Kharkov, Ukraine, 61166 Candidate of Sciences (Economic), Associate Professor Department of accounting

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