In the last twenty years, many companies realized some of the restructuring program of the company. In these companies, the daily conduct ,, and silent "forms of enterprise restructuring, which significantly contributes to the survival, growth and development of the given companies. The success of the given process depends largely on the managerial activities in them. The human factor is certainly one of the most important and the most valuable resource in business almost every organization and essentially defines the success or failure of the same. in that sense, today more and more talk about management as the human factor, which delivers key strategic and operational decisions in the process of restructuring. the research focus is increasingly gaining in importance, taking into account the intentions and the specific character of the people. we think that given research focus is increasingly gaining in importance, especially during the last economic crisis. the idea of this paper is to emphasize the role and importance of the human factor has on the process of restructuring. the aim is that the results of research in the Republic of Srpska is compared with the same results in Western, Central and Eastern Europe, as well as Serbia. The results will indicate whether there are significant differences and on what basis in relation to other countries.

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