When you are engaging in process simplification, or process re-engineering, then having some data to hand is absolutely pivotal to the work you are doing. You do not need to have full unit cost information available before you do some form of business process re-engineering, but having no data whatsoever is a recipe for disaster when it comes to doing this kind of improvement work. I've seen on numerous occasions businesses attempt to do business process re-engineering when they have no tangible evidence to work on and validate these decisions. If this is you then please stop! Take the time to go and gather some data, to get some facts and figures around your business processes. You will save a lot of time in the long term if you go and get this information, too many businesses go full steam ahead without having any facts to back up the conversations that ensue once this process get started. If you're struggling to work out what kind of data you need then come up