
Measure What Matters, Not What Is Easy • 177
Based on the feedback from this experiment, what should be done? e
purpose of fullling customer demand has been signicantly enhanced
if we apply what we learned from the experiment: shorter lead times
andimproved on-time performance. And, if inventory is a manifestation
ofthe health of the process, improvements have been made there as well.
e traditional accounting architecture tells us the costs have gone up;
therefore, the experiment tells us we should not continue with the process-
focused design. Actually, the experiment is operationally and nancially
successful, but the measures are misleadi ...