Abstract: First of all, the IDEF0 function modeling approach is adopted to describe the system specification in this paper. Then the IDEF0 models are converted into Petri net models which can conveniently represent selection, conflict, synchronization and concurrency among the manufacturing activities. A matrix based algorithm is further developed to reengineering the manufacturing activities and establish the synchronization and conflict tables. Thus, the parallel structure among the manufacturing activity coupling sets can be fully used to possibly reduce the manufacturing span considerably.