This monograph raises issues concerning definitions and types of enterprises’ efficiency as well as their restructuring processes. It focuses on restructuring and how that process should be carried out in a company to be satisfactory. Research was prepared using science methods like literature overviews, analyses of primary data, and comparative analyses before and after the restructuring process. What is more, this book finds answers to questions concerning which decisions should be taken and which instruments should be used to make restructuring effective and successful. In research, the example of business units which undergo the restructuring process is utilized. The case study shows the whole restructuring process from the recognition of a corporation’s financial distress to the decision of restructuring and the scheme of restructuring to the final effect as a stable corporate situation. Research emphasizes that the restructuring process is multidimensional, radical, and could be connected with all departments within a corporation. This book indicates the effects of the restructuring process and draws conclusions based on said effects.