According to Hammer and Champy, Business Process Reengineering (BPR) involves a thorough reassessment and radical redesign of organizational processes to achieve significant improvements in cost, service, and efficiency. Rather than structuring a company into different functional specialties such as production, accounting, or marketing, the authors suggest examining all processes, from raw material procurement to manufacturing and sales, distribution. The idea is to rebuild the company by viewing its structure as a series of interconnected processes.