The current state of the economy aggravated by instability, coronavirus waves and new digital challenges has caused large-scale changes in business, the public sector and the non-profit sector. As a result, organizations are trying to optimize their assets, and the main universal tool in this process is restructuring. This article dwells on methods, tools and directions of restructuring and its new forms. The proper application of the recommendations developed by the authors will increase the efficiency of restructuring
Keywords: Management, Business, Property, Intangible assets, Methods and tools