ABSTRACT
PERHAPS the greatest obstacle to quality and process improvement is the shortsighted planning span of some upper management. It may not be entirely their fault, since their performance is judged by the finan cial report generated every quarter. Any demonstrated improvement proposal in any phase of a company’s operation will invariably be ac cepted and implemented immediately by management-but only if it has no adverse effect on the quarterly report’s bottom line showing net profit. This is possible under any of four conditions:
1. The improvements will save costs of labor, materials, etc. 2. Installation of the improvements has no associated costs. 3. The cost of the improvements will be immediately offset by addi
tional profits within three months. 4. Failure to install the improvements will cause a loss of profit over the
next three months.
