We can ill afford to have activities conducted as "non-profit," that is, as activities that devour capital rather than form it, if they can be organized as activities that form capital, as activities that make a profit.
Peter DruckerTo arrive at the definition of the problem he must begin by finding the 'critical factor'. This is the element (or elements) in the situation that has to be changed before anything else can be changed, moved, acted upon.
Peter Drucker