Horizontal versus vertical--two restructuring approaches to the same vision.

In summary, horizontal and vertical restructuring represent two different paths to the same vision. Both require a rock-solid foundation for success. In deciding the best approach for your organization, consider the trade-offs between the cultural ("we versus them") and operational ("to leap or not to leap") challenges associated with each approach. Furthermore, consider the differences in savings streams from these two paths. Then customize a restructuring initiative that best fits your organizational goals and priorities.