Actually, the flow should be a tiny bit less than the demand. - Eliyahu M. Goldratt

We need financial measurements for sure — but we don’t need them for their own sake. We need them for two different reasons. One is control; knowing to what extent a company is achieving its goal of making money. The other reason is probably even more important; measurements should induce the parts to do what’s good for the organization as a whole.

So this is the goal: To make money by increasing net profit, while simultaneously increasing return on investment, and simultaneously increasing cash flow.

sit there marveling that we’re going to reduce the efficiency of some operations and make the entire plant more productive.