Many enterprises have been putting importance of business administration internal management rather than the customers as having been unable to rapidly cope with the market change under the environment which we call $quot;the age of uncertainty$quot;. The wall between the hotel divisions in the traditional system has blocked the flow of information. As the system has been fatter, the greater amounts of indirect expenses have been paid. The concept of Business Process Reengineering by Michael Hammer is that $quot;the whole organization systems should be basically redesigned based on the business process for epochal increase in the key result of business administration.$quot; BPR is not the same as a renewal movement in existing systems or business methods. Hotels should consider the fundamental questions such as $quot;the reason for the existence of the system$quot;, $quot;the reason for the performance of each division$quot; and $quot;why such methods have been adopted at the time of business process$quot;. In other words, this study has been aimed to examine how BPR has been applied to hotels, human service enterprises in which the satisfaction of the customers is the good itself differ from other general enterprises of manufacture since BPR starts from $quot;Customers Value$quot;, what we call CS. Though Hotels have been realizing the importance of the thought based on the CS already, the application of BPR in general hotel business process has not yet been realized. As one of the methods of coping with such of the introduction of BPR concept should be seriously required to be applied as one of the innovation of hotel business administration.