This article summarizes the theoretical principles and practical recommendations to improve the efficiency of wholesale and trade enterprises through improved management process and reengineering of business. In the following article the key aspects of business management, such as: demand, purchases and assets management, relationships with partners were considered. Business processes were allocated into two basic categories: primary and secondary. Secondary business processes are focused on service, management and development. The author provides principles, conditions and specific methods of the practical usage of reengineering: systematic and "clean sheet of paper" approach. In addition, all the risks in the process of development and implementation of reengineering were taken into the consideration, as well as detailed system of planning operational risks was established.