Corporate restructuring, referred to in many circles as "Business Process Re-engineering" (BPR), "Enterprise Engineering", or "Business Engineering" has become a significant management concern of the 1990's. Hammer and Champy[2] define it as "the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical, contemporary measures of performance, such as cost, quality, service and speed". BPR requires that enterprises take a comprehensive review of their entire existing operation and redesign it in a way that uses new technology. This has become an imperative for western business, not just because of challenges mounted from Asia (Japan, Korea, Singapore, etc.) nor due to the changing face of the third world consumer markets, butbecause time has come for it to change. Business Process Re-engineering is the means to effect such change.