An expert is not someone who gives you the answer, it is someone who asks you the right question.

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

Cost Accounting is enemy number one of productivity.

An hour saved at the non-bottleneck is a mirage.

If you don't manufacture a quality product all you've got at the end is a bunch of expensive mistakes.

I say an hour lost at a bottleneck is an hour out of the entire system. I say an hour saved at a non-bottleneck is worthless. Bottlenecks govern both throughput and inventory.

The goal is not to improve one measurement in isolation. The goal is to reduce operational expenses AND reduce inventories and increase throughput simultaneously.