Įmonių Restruktūrizavimo Gairės

The paper discusses the general principles of restructuring enterprises, submits various interpretations of the concept "restructuring" and states the content and activities of restructuring enterprises. Restructuring enterprises can be implemented according to certain stages. When negative tendencies for the activity of the enterprise become visible or the current economic and financial indices become unsatisfactory, the issue about a further possibility of proceeding with the activity of the enterprise is considered. Seeking for restructuring the enterprise, first, the expediency and possibilities of the actions taken must be well-grounded. Then, the conception of restructuring and directions for implementing it are fixed; they stipulate the selection of the form of restructuring the enterprise (anti-crisis management instrument). The selection of restructuring depends upon the chosen form of restructurization. The preparation of a business plan, including appropriate elements, serves as an important stage of restructuring the enterprise. The foreseen results of restructuring are assessed with the help of certain methods seeking for the evaluation of its efficacy. The issued (business) plan of restructuring is approved and implemented. This process must be controlled while implementing the plan of restructuring enterprises