AN OVERALL STRATEGY CAN INTEGRATE A MANUFACTURING/ ENGINEERING FACILITY. ATTENTION IS GIVEN TO A BREAKOUT OF THE COSTS NECESSARY TO OPERATE EACH DEPARTMENT. DEPARTMENTS ARE DIVIDED INTO TWO AREAS: OPERATIONS AND OVERHEAD. THE OBJECT IS TO IDENTIFY HIGH COST OR LONG LEAD TIME ELEMENTS. ONCE THIS IS ACCOMPLISHED, COMPUTER TOOLS ARE INTEGRATED INTO THE PRESENT PROCESS TO REDUCE COSTS. THE PAPER DISCUSSES THE METHODOLOGY USED TO FIND THE HIGH-COST ITEMS AND PLANS TO ELIMINATE THE AREAS USING A COMMON SYSTEMS APPROACH.