ABSTRACT
This chapter explores the several prerequisite beliefs that students' organization must embrace before their organization will be able to successfully implement and navigate through the Ultimate Improvement Cycle. Accounting must provide real-time decision-making information to the organization, and not hold onto financial measures that are based on what happened last month or even last quarter. Accounting must also eliminate outdated performance metrics like utilization and efficiency in non-constraint operations, because they mean absolutely nothing. Maintenance must always prioritize their work, based on the needs of the constraining operation, including preventive and reactive maintenance activities. There has been push-back by some people on the whole concept of Throughput Accounting. Sales and Marketing must understand that unless and until the current constraint is broken, they must not make hollow promises on delivery dates to obtain more orders to supplement their sales commissions.
