At one large U.S. industrial company we have worked with, for example, nearly every functional department was using a unit of analysis that it had developed to answer a question of importance to itself only and that varied subtly from every other functional department's unit of analysis. Competitors' specifications were collected by product, existing costs were computed by part, customers' needs were defined in terms of product attribute, manufacturing constraints were determined by installation point, and the capabilities of the supplier were measured by module.