Change is now a general phenomenon of Business environment. Managements are compelled to adapt with the changes to survive. The term re-engineering rises to adapt with the changes in terms of the process of business. However, critics doubt about the fad of re-engineering as a number of Business Process Re-engineering (BPR) initiatives have failed. Tempt of object orientation is increasing regarding the implementation of re-engineering. This paper reveals the relative relationship among the fundamental blocks of production process regarding the implementation of re-engineering in the SMEs sector. Relationships have been identified empirically through the survey conducted in the SMEs (manufacturing) sector of Bangladesh.