AN APPROACH TO SOLVING THE PROBLEM OF ASSESSING AND ACCOUNTING FOR UNCERTAINTY IN THE PREPARATION AND CONDUCT OF MERGERS AND ACQUISITIONS

Abstract

Aim. To determine an approach to the assessment and accounting of uncertainty that corresponds to the basic principles and provisions of management theory in the implementation of mergers and acquisitions. Methodology. The article analyzes the modern features of assessing and accounting for uncertainty in the preparation and conduct of mergers and acquisitions of companies. The methods of expert assessments and observation were used in the study. Results. The analysis revealed uncertainty as one of the most significant phenomena in the implementation of mergers and acquisitions of companies. The proposals on the formation of methodological tools for management and decision-making processes in the preparation and conduct of these transactions are formulated. Research implications. The results of the research contribute to the modern theory and practice of management of mergers and acquisitions of companies.