Metodyka analizy procesów restrukturyzacyjnych przedsiębiorstw przemysłowych (na przykładzie zakładu Klose - Czerskie Fabryki Mebli Spółka z o.o. w Czersku)

The aim of this article is to present analytical methodology applied when process of restructuring industry enterprises is studied. The presented methodology concerns both macro- and micro level. The first one deals with the place of restructurisation in economic strategy and industry policy of the State; the latter one - with restructuring processes within the enterprise. Subjective and objective approach to microanalysis has been made. Subjective approach focuses on changes in techniques and technology of production processes; objective one - on marketing, and economic efficiency as well as on changes in organisation, management and ownership transformation that orient an activity to market demands. The phases of constructing and innovating restructurisation programmes by state enterprises were presented on the sample of Klose Plant - Furniture Factory Ltd. in Czersk.