Sources of Financing in the Process of Enterprise Restructuring Focusing on Transitional Countries Drаgаn Мilоvаnоvić, Saša Vučenović, and Igor Mišić 1 Introduction The need to restructure the company during the last economic and financial crisis is gaining in importance. Under such conditions, a large number of companies faced a crisis of business, a decline in financial performance, and a weakening of the financial result of operations. Measures from the domain of restructuring can help rehabilitate, financially stabilize, and in certain conditions contribute to the growth of the company through improving the financial performance of the business. In this regard, the sources of funding directly influence the creation and implementation of the enterprise restructuring strategies. One thing is certain: the existence of several symptoms definitely leads to the conclusion that something is wrong with the company. Proper implementation of the enterprise restructuring strategy needs an adequate and timely diagnosis of the situation in the company and adequate defi- nition of right problems. Based on this, the company managers will create an adequate strategy for enterprise restructuring in a crisis. It rarely happens that only one cause affects the crisis and that it is isolated. A more common case is that several of them simultaneously exert pressure on the management and the company, which significantly blurs the situation and makes it difficult to diagnose correctly the right problems. The basic research questions that are reflected in the problem of this chapter, which we will try to answer, are: “What is the significance of certain sources of financing for the enterprise restructuring in the Republic of Srpska, Serbia, and other EU countries?” In this regard, the main problem of the research is: “What are the differences in the evaluation of the significance of certain sources of financing for D. Мilоvаnоvić (*) · S. Vučenović · I. Mišić University of Banja Luka, Banja Luka, Bosnia and Herzegovina e-mail: dragan.milovanovic@ef.unibl.org; sasa.vucenovic@ef.unibl.org; igor. misic@auraosiguranje.com © Springer International Publishing AG, part of Springer Nature 2018 J. Ateljević, J. Budak (eds.), Entrepreneurship in Post-Communist Countries, https://doi.org/10.1007/978-3-319-75907-4_5 61