Value creation through restructuring – key value drivers and value creation models Tworzenie wartości poprzez restrukturyzację – kluczowe czynniki wartości i modele tworzenia wartości

摘要: The subject of this paper is the methodology for value creation in companies going through restructuring process. approach based on key drivers. definition value, measuring and models are presented. objective to make management understand how create activities decisions regarding operations, financing investments. In order needs pursue strategies that raise return invested capital, reduce risk, or a combination two.