One of the most complex ways of managerial change is the management system redesign, respectively the managerial reengineering, respectively the reorganization and redesign of the organization management, according to a rigorous methodology. For more than 3 decades there has been talked about reengineering. First, there was the reengineering of business processes, then the reengineering of the organization and its management, without achieving a unitary approach to the steps to be taken in order to benefit from an efficient and effective management, generating efficiency at the organization level. Regardless of the present hypostasis - the managerial change as itself, or as a strategic option in the context of the organization's global strategy or as managerial methodological approach - managerial reengineering is a difficult and complex approach requiring active and responsible engagement on the part of a dedicated specialists team. Given the amount of time needed to design and test the new management system project, managerial reengineering undoubtedly has a pronounced strategic dimension. Our work focuses on both its methodological aspects, as well as its implications on the efficiency of the organization.