What is The Goal?

By Martyn Shiner | May 20, 2019

What is The Goal? - Taking my lead from Jonah (and using the Socratic method) this is a question that I’d raise and leave you to figure out for yourself. The book does the same thing - it is easy to read with some powerful insights which you discover along with Alex Rogo (the main protagonist) as the story progresses.

I read this during the first year of my MBA back in the ‘90s and it inspired me to think about my whole approach to business management. Having qualified as an accountant, I was a member of the Chartered Institute of Management Accountants at the time, Goldratt’s quote

Cost Accounting is public enemy number one of productivity

presented me with real challenges which the book addressed in no uncertain terms…… so much so that I completed my MBA dissertation on how management style affected (Management) Accounting control systems. I distinctly remember myself and my supervisor Prof David Dugdale debating this issue at length. David went on to publish Contemporary Management Accounting Practices in UK Manufacturing where Goldratt’s Theory of Constraints and Throughput Accounting techniques are discussed.

If you are in business, and in particular in an ‘Operations’ environment where capacity is constrained (and who isn’t?), then reading Goldratt’s The Goal may just be a key that helps you to unlock your company’s potential.

Book Details

Title: The Goal: A process of Ongoing Improvement

Author: Eliyahu M. Goldratt and Jeff Cox

Published: 1984, 2014 Fourth Revised (30th Anniversary) Edition

Publisher: The North River Press

ISBN: 978-0-88427-178-9 (ISBN-10 0884271781)

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