|dc.description.abstract||Due diligence is one of the important elements of the enterprise restructuring process. Due diligence is conducted at the beginning of the restructuring process to collect data for restructuring of the company. Based on the results of due diligence, it is possible to develop an effective restructuring program. In the article due diligence is presented as a tool for comprehensive analysis and evaluation of financial and economic activities focused on finding and minimizing the risks associated with the decision on the implementation of restructuring and business investment. Due diligence procedure provides determining the actual value of the business before and after the restructuring. The article describes the theoretical and methodological foundations of the due diligence.
Describing the aims and objectives of the due diligence, the main areas and
species, showing the methodology and algorithm of due diligence. A feature of the article is the organic unity of the assessment and analysis of operational, financial and investment activities, as well as the legal aspects of the activity. Presenting the restructuring program of the agricultural enterprise which is based on the results of due diligence.||bg_BG