Customer-orientated business restructuring gets improvement of the competitiveness of the company by adjusting the firm's structure according to the requirements of the customers. Selection, organization and use of company resources are orientated towards the goal of maximum customer satisfaction. As a start we analyse the business situation, externally the market position and internally the company structure. We show the position of the company with reference to the strategic factors for success Quality, Price and Time Targets for improving the competitiveness with reference to the strategic factors for success are deducted and decisions to Make or Buy are made. Orientated at the requirements of the customers we provide a restructuring concept for the company and optimise Organizational structure, Work Flow and Information system and by this we make a fundamental reorganization of the business processes. In addition we develop detailed short and long-term activity plans for all departments. Persons responsible for their implementation are assigned and all measures are adopted involving the people concerned. back