Eliyahu M. Goldratt (March 31, 1947 – June 11, 2011) was a physicist turned management guru. He introduced the idea in a fictional novel form where a protagonist is faced with increasing the production level of a manufacturing plant. The targets of his message are the accounting principles that measure success incorrectly. "I sit there marveling that we’re going to reduce the efficiency of some operations and make the entire plant more productive. They’d never believe it on the fifteenth floor." Let me explain....