The restructuring of an enterprise is a process,providing timely and flexible changes in the structure of the enterprise, adapting it to the influence of changeable external and internal factors. The structure of the enterprise, corresponding to the updates, will be stable. And others expect a process of degradation, destabilization and, as a result, the same restructuring, but already in the form of bankruptcy or sanation.

The restructuring of an enterprise is a process that takes place in two main stages.
The first stage includesorganizational measures, administrative issues, implementation of property restructuring. The types of activity are being optimized, the structure of the organization is changing, mobilization and redevelopment of the concentration of resources and finances is taking place. As a rule, large financial costs are not expected in this period. The measures taken lead the enterprise into readiness for the beginning of a second, more complicated stage of restructuring.

It is worth noting that the restructuring of the enterprise does not go without one of the stages, both are inseparable and they have a certain sequence.
But do not relax by completingrestructuring. This is only the beginning of a new phase in the development of the enterprise. In diagnosing the need for restructuring, monitoring of the competitive market and financial position at the enterprise will help. The conclusion is that when the restructuring of the enterprise is over, it is necessary to prepare for the next one.
Subject to a deficit of capital of enterprisesIssues related to debt management, both accounts receivable and payable, are relevant. Lack of attention to managing the structures of arrears can lead even prosperous companies to the stage of bankruptcy. To improve the financial condition, it will be expedient to restructure the company's debt. A correct strategy will ensure the investment, financial and operational activities of the company with sufficient financial resources. Therefore, the restructuring of the enterprise's debt is consistent with the following objectives and directions:

- reduction of activity;
- combination (subject to wide industry diversification).
The main tasks of debt restructuring:analysis of receivables, liabilities, indicators of the efficiency of the debt management process to identify trends in the emergence and settlement of debts; the development of measures to improve the efficiency of use of debts of the enterprise.