The globalization of markets, the speed of technological innovation, the increasingly intense competition, the increasingly demanding clientele, are just some of the factors that change the economic and social contexts within which companies are called upon to meet new challenges in the management of organizational systems to progress or at least survive. It is therefore natural that during their activities companies must make changes, sometimes even significant ones, to adapt to changing external situations When the external situation changes rapidly, it may be necessary to face a restructuring process, i.e., a radical change that allows the company to make the most of market conditions or overcome a critical situation to face the future with solidity and consistency of the business.