SIMULTANEOUS ENGINEERING IS A MECHANISM FOR BLENDING AND COORDINATING THE FUNCTIONAL AREAS WITHIN A COMPANY AT AN EARLY STAGE. THIS EARLY STAGE INVOLVEMENT CAN AVOID MANY OF THE DOWNSTREAM DIFFICULTIES THAT MAY ARISE IN PRODUCTION, QUALITY ASSURANCE, AND MARKET ACCEPTANCE. PAST APPROACHES TO CHANGING MANUFACTURING HAVE FOCUSED ON BREAKING DOWN THE ENTERPRISE INTO FUNCTIONAL UNITS OR WORK CENTERS. THE CONVENTIONAL WISDOM WAS THEN TO OPTIMIZE INDIVIDUAL UNIT OPERATIONS LEADING TO IMPROVEMENT OF THE WHOLE ENTERPRISE. SIMULTANEOUS ENGINEERING REQUIRES THAT THE MANUFACTURING ENTERPRISE BE VIEWED FROM A MORE INTEGRATED PERSPECTIVE, BOTH FUNCTIONAL AND LOGISTICAL.