Wartość firmy jako kryterium ekonomicznej opłacalności restrukturyzacji
Company's value as criterion of economical profitability of restructuring
The paper presents issues of influence of restructuring on a company's value. Changes occurring in relations between company management and shareholders, which generally speaking mean the company owners, cause that the idea of company's value management seen through widely understood restructuring processes, has priority significance. Thus restructuring activities are to some extent stimulators of changes and influence perceiving of the company as specific investment resulting in maximizing of its value. The paper also presents a useful tool, which is Matrix of Value EVA, allowing to define differences between development paths increasing or decreasing the value. What is also shown is a pentagonal frame restructuring plan which is used to evaluate possibilities of organizational reconstruction.