|| Borowiecki, R.|
Restructuring in the process of creating enterprise value [Текст] / R. Borowiecki, A. Jaki
// Enterprises, entrepreneurship in the face of globalization and European integration - economic, legislative and social challenges. – Cracow : Oficyna Wydawnicza ABRYS, 2006. – C. 91-101.
During the systemic transformation in Poland, restructuring has been treated as an instrument of enterprise's adjustment to the market economy principles. Nowadays, after nearly 20 years if these processes we should understand them as an instrument of the enterprise's effectiveness growth and improvement of efficiency of the realizing its targets. From the enterprise's owners point of view the main target is to create value of enterprise. In this way, restructuring is also an instrument of the enterprise's value creation. Only efficient enterprises, guaranteeing their owners the accomplishment of satisfying return on invested capital rate, which can be viewed as an attractive from of investment and which may offer favourable conditions for further development.