In modern economic conditions, restructuring is an important tool for ensuring the effective functioning of organizations. In the food industry, a widely used way of restructuring is the creation of vertically integrated organizations. This is primarily due to the high level of competition in the industry and the presence of large competitors, such as transnational corporations. The restructuring of vertically integrated structures in the food industry is a complex process aimed at improving the efficiency of organizations, as well as providing competitive advantages. Accordingly, in order to determine the comprehensive effectiveness of the restructuring of vertically integrated structures in the food industry, it is necessary to take into account the industry specifics of the organizations forming the structure. Efficiency calculation involves identifying the main areas of growth and sources of potential effects and competitive advantages, as well as identifying possible areas of potential risks that can reduce the level of efficiency of the entire system. The advantages identified in the growth zones are divided by types of synergy: financial, investment, managerial, operational and marketing. The article also considers the qualitative indicators necessary for a comprehensive assessment of the effectiveness of restructuring. The main causal relationships between the goals of vertical integration and the choice of specific criteria for its effectiveness and evaluation indicators are considered.