Integrated System, which is the object of Industrial Engineering Scientific Studies, is generally defined as a system that has man, machine, material, and method components. But in reality, the components of the system are not only physical things but also metaphysical things. The existence of these metaphysical components also affects the condition of the system so that it needs to be analyzed. Through this paper, we propose to reconstruct the ontological aspects of Industrial Engineering so that it not only examines the integrated system as a physical aspect but also a metaphysical aspect.
