Background. The article discusses the problem of making effective restructuring measures, which at times of dynamic and turbulent changes, including those caused by the economic crisis, are considered an important element in achieving and maintaining a strong competitive position. This issue particularly affects Polish enterprises that are forced, beyond competing in local markets, to adapt to the new conditions resulting from the ongoing globalization process. In this article are presented different types of restructuring, both at the micro and macro scale and also the most important stages of restructuring are discussed, bearing in mind that the choice of the type of restructuring strictly determines the scope of the restructuring measures, which the enterprise should apply in order to achieve its target. Apart from that, each restructuring decision should be preceded by a detailed examination of the potential results that will bring this type of action.
Research aims. The aim of the research is to identify the approach of Polish companies to the restructuring process.
Method. The authors conducted a literature review and a survey among Polish enterprises. The survey was conducted in 2012 among 50 Polish companies.
Key findings. The results obtained by the authors of the studies in the field of restructuring directions indicate that the choices made in relation to the restructuring activities should not be limited only to the period of economic downturn and the crisis, but most of all foresee the future. As a result, it is necessary to change the attitude of Polish enterprises to the process of restructuring just in order to be considered in the category of development activities and not remedial.

Background. The article discusses the problem of making effective restructuring measures, which at times of dynamic and turbulent changes, including those caused by the economic crisis, are considered an important element in achieving and maintaining a strong competitive position. This issue particularly affects Polish enterprises that are forced, beyond competing in local markets, to adapt to the new conditions resulting from the ongoing globalization process. In this article are presented different types of restructuring, both at the micro and macro scale and also the most important stages of restructuring are discussed, bearing in mind that the choice of the type of restructuring strictly determines the scope of the restructuring measures, which the enterprise should apply in order to achieve its target. Apart from that, each restructuring decision should be preceded by a detailed examination of the potential results that will bring this type of action.
Research aims. The aim of the research is to identify the approach of Polish companies to the restructuring process.
Method. The authors conducted a literature review and a survey among Polish enterprises. The survey was conducted in 2012 among 50 Polish companies.
Key findings. The results obtained by the authors of the studies in the field of restructuring directions indicate that the choices made in relation to the restructuring activities should not be limited only to the period of economic downturn and the crisis, but most of all foresee the future. As a result, it is necessary to change the attitude of Polish enterprises to the process of restructuring just in order to be considered in the category of development activities and not remedial.