Value Creation Through Restructuring – Key Value Drivers and Value Creation Models / Tworzenie Wartości Poprzez Restrukturyzację – Kluczowe Czynniki Wartości i Modele Tworzenia Wartości

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