Since the strength of the chain is determined by the weakest link, then the first step to improve an organization must be to identify the weakest lin… - Eliyahu M. Goldratt

Companies are so immersed in the mentality of saving money that they forget that the whole intention of a project is not to save money but to make money.

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.

[Inventory is measured by] the money the system invests in purchasing things the system intends to sell.