Former Heart of Midlothian manager Craig Levein has returned to the club as Director of Football as new owner Ann Budge announced a number of changes on Monday.
Current boss Gary Locke and assistant Billy Brown are to leave Tynecastle and Robbie Neilson has been promoted to first-team coach after previously being in charge of the club's U20 team.
Budge said: "Please believe me when I say this has been an enormously difficult decision to make. We all know the pressures that Gary and his assistant, Billy Brown, have worked under over the last year.
"They were set an almost impossible task, which they handled with dignity and determination. For that, we are all hugely grateful to both of them.
"Craig Levein will join the club with immediate effect and will assume total responsibility for everything to do with the playing side of the business.
"We must put in place a three-to-five-year plan that will see our commercial activities totally re-vamped, such that they once again provide a solid financial under-pinning to our football club; and we must also completely revitalise and re-focus the football side of our club.
"This will take time, patience and the continued loyal support of Hearts' dedicated fan base. We will implement strategies to grow and strengthen the club. We will live within in our means to ensure that the future of the club is never again put in jeopardy.
"We must ensure we have a clear footballing strategy that drives every aspect of our game - everything from who we recruit into our club, from youth academy through to first team players; how we approach coaching, at all age groups and all levels; how we undertake training and, indeed, what kind of football we play at Hearts.
"There must be a totally cohesive plan that ties all aspects of our club together. Everyone must be pulling in the same direction.
"Next season cannot simply be about getting back up into the Premiership. Of course, we will be striving for that, but we must take a longer-term view and build for the future."
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