The collection of processes associated with producing products and services forEngineer-to-Orderprojects. The purpose ofMake-To-Engineering-Orderis to manufacture, assemble or produce custom products based on actual customer orders engineered to customer specification. Engineered to customer specification implies that the customer provided requirements regarding the product and/or the service delivered meet requirements provided byCustomertoSellerduring theQuotationorOrderingprocess. These requirements may result in the need to develop ("engineer") order-specificBills-Of-Materials/recipes, routings and/or work instructions. Make-To-Engineering-Orderis theMprocess that facilitates theETOsupply chain strategy.