Recently the business transformaton of a company is achieved through the business process re-design and total quality management concept. This paper focused on the decision of the critical measurement point(CMP) for maximizing the effectiveness of the business process reengineering. In general, the types of business processes can be classified into two kinds, serial processes with IPO(input/process/output) type and non-serial processes with workflow type. The traditional method of selecting the CMP relies on the experiences and intuitions of the process owners. We suggest a mathematical method for more objective selection of CMP by using Dynamic Programming.