BPR involves a complete study of current organizational processes and introduction of the most appropriate departmental function distribution, whether in operating or in administrative units. The study investigates any inherent weaknesses impeding performance, and focuses on functional links between various units, which may need to be merged or eliminated. Alternatively, it recommends the formation of new set-ups, if warranted, for the achievement of corporate objectives in the most efficient and cost-effective manner. The study often extends to examining staffing requirements to ensure maintenance of appropriate staff levels and prevent shortages or overstaffing. Performance and productivity evaluation is also conducted.