Introduction The matter of refocusing the corporate objectives, as well as changing the primary development direction of the company is closely associated with the necessity to change the marketing strategy, as well as improving the company culture for making the personnel better motivated and inspired for performing changes. The case of Nucor company clearly shows that focus changes are crucial for the company’s development, however, the changes may be costly enough from the perspective of resources needed, however, the results depend on the overall management strategy. Therefore, the paper will be aimed at solving the possible problems that Nucor faces after restructuring. Analysis The case of Nucor Company is mainly based on the necessity of the company to change the business orientation focus, and consider undertaking the changes associated with the corporate culture, compensation principles, and corporate management strategies. These three aspects of business performance are mainly associated with the opportunity to improve the entire business and manufacturing performance of the Nucor Company and learn to allocate resources more effectively, as changes are often regarded as resource costly activities. Considering the cultural changes, the key employee relations principles should be considered:  1. The managerial team should regulate relations within the company for the workers’ earnings to be equal to their productivity.  2. The workers should be confident that they will not become unemployed if they do their jobs properly.  3. The workers should be treated fairly.  4. If they are not treated fairly, they have a right to appeal Therefore, all the changes performed in the cultural sphere involve the opportunity for the workers to follow the quality of their work, influence changes in the corporate culture changes, as to regulate some aspects of employer-employee relations. Hence, as is stated in the case study, Nucor managed to create an egalitarian company culture that involves all the benefits for the workers, including profit sharing, scholarships for employees’ children, insurance, etc. The company is also committed to having a lean corporate staff. Therefore, the case of the Nucor organization may be regarded from the perspective of the organizational structure effectiveness, as well as the necessity to restructure the scheme of salaries for improving the effectiveness of the management system, as well as improving the overall performance of the manufacturing activity. Considering the key solutions of the case, the levels of changes described by Buono and Kerber (43) should be considered: Either as an aftermath or consequence of level one or two work or as an independent action, level three work focuses on fundamentally changing how work is accomplished. Rather than focus on modest improvements, reengineering focuses on making major structural changes every day to substantially improve productivity, efficiency, quality, or customer satisfaction. This level presupposes focusing on “big pictures” elements such as analysis of the marketplace, out-sourcing, purchase/sale of subsidiaries, truly out-of-the-box” thinking, and substantial change in the management and support systems of the company. Corporate management principles of the company have changed