The beginning of every restructuring is a convincing restructuring concept. The Düsseldorf-based Institut der Wirtschaftsprüfer (Institute of Public Auditors in Germany) has developed standards for such restructuring concepts and defined the requirements for restructuring concepts.
If your company is close to insolvency, a going concern forecast in accordance with IDW S9 is strongly recommended to identify the true reasons for insolvency and to effectively eliminate them. Do not walk around these roots of the crisis.