From: Ravi Kalakota <kalakota@uhura.cc.rochester.edu>

Reengineering is the organizational process required to align people, 
processes and technology with strategies to achieve business integration. It 
can also be thought of as taking a business in its current state and forming 
an organizational and operational blueprint to redirect skills, policies, 
information (data), cultural values, organizational structures, processing 
and incentives towards targeted improvements.

Some parts © 2009 Advameg, Inc.