This elaboration is to present the general theoretical considerations connected with restructuring, particularly with the process of reengineering. The purpose of this article is to depict the key issues with the process of reengineering. The aim has been to discuss, based on literature and own scientific reflections, the general assumptions behind one of methods used for organizational enhancements, the so-called Business Process Reengineering (BRP) method which, like no other solution, allows a comprehensive approach towards issues of a company and, simultaneously, results in higher effectiveness of its operations. As the methodical goal, presentation of the reengineering process in a company has been deemed. To enrich the cognitive value, the article includes many diagrams.