strComputer = "192.168.0.1"
strUsername="ABC"
strPassword="EFG"

Set objLocator = CreateObject("WbemScripting.SWbemLocator")
Set objWMIService = objLocator.ConnectServer(strComputer ,"\root\cimv2", strUsername ,strPassword)
objWMIService.Security_.ImpersonationLevel = 3 

Set colOperatingSystems = objWMIService.ExecQuery ("Select * from Win32_OperatingSystem")
For Each objOperatingSystem in colOperatingSystems
    ObjOperatingSystem.Reboot()
Next